This proceeding relates to Federal excess profits taxes paid for the fiscal years ended January 31, 1941, to January 31, 1946, inclusive. The only issue presented is whether petitioner's applications for relief from such excess profits taxes, under section 722 (b) (4) of the Internal Revenue Code of 1939, were properly denied by the Commissioner.
FINDINGS OF FACT.
The stipulated facts have been so found and are incorporated herein by reference.
Petitioner...
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