In a notice of deficiency dated December 5, 1950, the Commissioner determined deficiencies in petitioner's excess profits tax of $10,911.86 for the year 1943 and $5,004.35 for the year 1944. The deficiency notice, among other things, states:
The deficiency in excess profits tax shown herein results from the disallowance of deferments under Section 710 (a) (5) of the Internal Revenue Code, because of the disallowance of your applications for relief under Section 722...
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