This proceeding arises from the Commissioner's disallowance of petitioner's claim for refund filed under the provisions of section 722 (b) (4) and (b) (5) of the Internal Revenue Code,
The sole question presented is whether the petitioner is entitled, under the provisions of either section 722 (b) (4) or section 722 (b) (5) of the Internal Revenue Code, to a refund of all or any part of the excess...
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