The only issue for decision is whether the Commissioner erred in disallowing the petitioner's application under section 722 (b) (4) for relief from excess profits tax in the amount of $42,831.65 for the taxable year 1940.
FINDINGS OF FACT.
The petitioner is a New York corporation, engaged in the manufacture and sale of grinding wheels. The business was started in 1910 in Buffalo, New York, and was moved to its present location at North Tonawanda, New York...
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