PARKER, Chief Judge.
This is the second time that we have had before us questions relating to the excess profits tax due by the F. W. Poe Manufacturing Company for the years 1941 and 1942. On the former occasion the Tax Court had held that it had no jurisdiction to consider a so-called "standard" issue raised by the Commissioner of Internal Revenue in a proceeding brought to it under section 732 of the 1939 Revenue Code for relief under section 722 of that code.
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