The petitioner filed applications for relief from excess profits tax under section 722 of the Internal Revenue Code. The respondent disallowed the petitioner's claims, whereupon petitioner filed in this Court its petition for review of that determination. The sole issue presented is whether the petitioner is entitled to relief from excess profits tax for the taxable years ended December 31, 1940 and 1941, under the provisions of section 722 (a) and (b), Internal Revenue Code...
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