The Commissioner denied the petitioner's claims under section 722 (b) for relief from excess profits taxes imposed for 1941 and 1942. The only issue for decision is whether the petitioner is entitled to relief under section 722 (b) (4).
FINDINGS OF FACT.
The petitioner is a Pennsylvania corporation, organized on December 1, 1933, with its principal place of business in Philadelphia, Pennsylvania. Its excess profits tax returns for 1941 and 1942 were filed...
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