The Commissioner has denied petitioner's timely application for relief and its claim for refund with respect to its excess profits tax for the years ended December 31, 1941 through 1945. The issue for our decision is whether petitioner's average base period net income is an inadequate measure of its normal earnings during that period because of a change in the character of its business within the meaning of section 722 (b) (4), I. R. C. 1939. Other issues raised by the pleadings...
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