The Commissioner has disallowed the petitioner's claims for excess profits tax relief for the years 1943, 1944, and 1945. The petitioner contends that it qualifies for relief under section 722 (b) (4) by reason of a change, immediately prior to the base period, from manufacturing weaving yarns to manufacturing knitting yarns.
FINDINGS OF FACT.
The petitioner filed its corporate tax returns for the years involved with the collector of internal revenue for...
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