OPINION.
ARUNDELL, Judge:
The respondent denied petitioner's applications for excess profits tax relief under section 722 of the Internal Revenue Code of 1939, and related claims for refund for the taxable years ended January 31, 1941 to 1946, both inclusive.
The questions presented for decision are whether petitioner is qualified for relief under section 722 (b) (4) by reason of several alleged changes in the character of the business during...
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