The Commissioner disallowed petitioner's claims for relief from excess profits tax under sections 722 (a) and 722 (b) (4) of the Code for the fiscal years ended September 30, 1941 to 1945, inclusive. The excess profits taxes involved in this proceeding are in the amount of about $250,000.
The petitioner contends that it is entitled to have its excess profits taxes for the taxable years determined by using a constructive average base period net income of at least ...
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