OPINION.
MURDOCK, Judge:
The Commissioner disallowed in part an application of the petitioner for relief under section 722 of the Internal Revenue Code stating:
It has been determined that the relief requested should be allowed in part. However, the amount refundable is limited by section 322 of the Code to $949.83, the deficiency of excess profits tax paid within the two year period prior to the filing of your application for relief on Form...
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