This proceeding arises from the Commissioner's rejection of the petitioner's application for excess profits tax relief under section 722, Internal Revenue Code. The Commissioner sent petitioner a deficiency notice asserting deficiencies in income tax for 1940 and excess profits tax for 1941 in the respective amounts of $12,815.56 and $67,246.77. The deficiency notice states that petitioner's application for excess profits tax relief under section 722 for 1941 in the amount...
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