This proceeding is for a review of the respondent's disallowance of petitioner's applications for excess profits tax relief under section 722 of the Internal Revenue Code, as amended, for the taxable years ended December 31, 1941 and 1942, in the respective amounts of $4,264.48 and $47,756.89. The notice of disallowance was sent and the petition for redetermination was filed in accordance with section 732 of the code. Attached to the notice of disallowance is a "Statement...
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