In these consolidated proceedings, respondent determined deficiencies in petitioner's excess profits tax of $51.05 and $7,506.22 for the taxable years ended February 28, 1942, and February 28, 1943, respectively, and disallowed claims for refund in applications for relief filed by petitioner under section 722 of the Internal Revenue Code for the years ended February 28, 1942, February 28, 1943, February 29, 1944, February 28, 1945, and February 28, 1946. The issues relating...
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