The Commissioner denied the petitioner's claims under section 722 (b) (4) for relief from excess profits taxes imposed for the fiscal years ended September 30 in 1941, 1942, and 1943. The only issue for decision is whether he erred in rejecting those claims.
FINDINGS OF FACT.
The petitioner is a corporation, organized under the laws of New York on September 30, 1939, to take over the business of selling cotton garments previously conducted by Irwin B. Schwabe...
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