This proceeding involves petitioner's claims for refund of excess profits tax under section 722 of the Internal Revenue Code of 1939, for the years 1944 and 1945, in the amounts of $4,906.95 and $6,634.97, respectively. Petitioner sought relief under the provisions of section 722 (b) (4) and (5) of the Internal Revenue Code of 1939. Respondent disallowed the claims on the ground that petitioner had not established its right to relief under section 722.
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.