The Commissioner denied the petitioner's claims for relief under section 722 of the Internal Revenue Code of 1939 for the fiscal years ended June 30, 1942 and 1943. The question is whether the petitioner's business was depressed in the base period because of temporary economic circumstances unusual in its case, within the meaning of section 722 (b) (2), and, if so, whether a fair and just amount representing normal earnings to be used as the constructive average base period...
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