TIETJENS, Judge:
The petitioner contests the respondent's disallowance of relief pursuant to section 722 of the Internal Revenue Code of 1939 with respect to the petitioner's excess profits taxes for the calendar years 1942 to 1945, inclusive. At the hearing the petitioner amended its petition limiting its claim to the ground specified under section 722 (b) (2), namely, that its business was depressed during the base period because of temporary economic circumstances...
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