Respondent determined deficiencies in petitioner's income tax for the fiscal year ended September 30, 1950, of $4,005.78, and for the year ended September 30, 1951, of $8,836.70. Petitioner, having conceded all other adjustments, raises as the sole issue whether it is entitled to determine its excess profits net income by using the credit computation providing relief to the taxpayer whose base period includes a year meriting special consideration for abnormalities. Specifically...
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