This proceeding involves claims for refund under section 722 of the Internal Revenue Code for the calendar years 1940, 1941, 1942, 1943, 1944, and 1945. The respondent denied all claims for relief. The question presented is whether the petitioner is entitled to relief under the provisions of section 722 (b) (4) or (b) (5).
The facts stipulated are found accordingly.
FINDINGS OF FACT.
Petitioner is a Pennsylvania corporation organized August 12, 1931...
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