FISHER, Judge:
All of the facts are stipulated and are incorporated herein by reference.
On March 8, 1943, petitioner filed its excess profits tax return for the taxable year ended August 31, 1942. On its return, petitioner claimed an unused excess profits credit carry-over from the taxable year ended August 31, 1941, but the claim was not based upon a constructive average base period net...
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