In these consolidated proceedings respondent determined deficiencies in petitioner's income (excess profits) tax of $12,369.21 and $42,678.50 for 1950 and 1953, respectively. The principal issue is whether petitioner is entitled to excess profits tax relief pursuant to section 443, I.R.C. 1939; more specifically, whether there was a substantial change in the products or services furnished by petitioner during its base period and if so, whether more than 33 per cent of its...
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