TIETJENS, Judge:
The Commissioner denied the petitioner's claims for excess profits tax relief under section 722 of the Internal Revenue Code of 1939, for the fiscal years ended April 30, 1944, 1945, and 1946.
We must decide whether the petitioner is qualified for such relief by reason of the fact that it commenced business during the base period or was committed prior to January 1, 1940, to a change in capacity of its business and allegedly did not...
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