These proceedings were consolidated for trial. Docket No. 26983 relates to the fiscal years ended March 31, 1941 to 1945, inclusive, and Docket No. 29753 relates to the fiscal year ended March 31, 1946. The only issues presented are whether petitioner's applications for relief from excess profits taxes, under section 722 (b) (4) and (b) (5) of the Internal Revenue Code, were properly denied by the Commissioner.
FINDINGS OF FACT.
The stipulated facts have...
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