The sole question is whether a contract executed on July 17, 1941, by petitioner and a competitor, Capper Publications, Inc., constituted an intangible asset of petitioner within the provisions of section 722(c)(1) of the 1939 Code so that petitioner is qualified for relief from excess profits tax for the taxable years 1944 and 1945 under the provisions of sections 722(a) and (c)(1).
FINDINGS OF FACT.
Petitioner has its place of business in Topeka, Kansas...
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