These proceedings arise out of petitioner's claims for refund of excess profits taxes under section 722 of the Internal Revenue Code of 1939 for the taxable years ended June 30, 1941, June 30, 1944, and June 30, 1945, in the respective amounts of $26,504.33, $85,405.37, and $64,859.83.
The primary question presented is the ascertainment of petitioner's appropriate constructive average base period net income.
The case was heard before Edward C. Radue, who by...
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