The Commissioner of Internal Revenue allowed petitioner a constructive average base period net income of $91,550 under section 722 (b) (4) of the Internal Revenue Code of 1939. Petitioner, to substantiate its claims for refund for 1942, 1943, 1944, and 1945, seeks to increase this constructive average base period net income.
After a thorough consideration of the objections filed to the findings made by the hearing commissioner, we make the following findings of fact...
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