The Commissioner disallowed petitioner's applications for excess profits tax relief, timely filed on Forms 991 and related Forms 843. From that disallowance a petition was properly filed with this Court requesting refund or credit, under section 722 (b) (4) or (b) (5) of the Internal Revenue Code of 1939, of the full amount of excess profits taxes paid by petitioner for the years noted, to wit:
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