The Commissioner denied the petitioner's application under section 722 (b) of the Internal Revenue Code for relief from excess profits tax imposed for 1943. The only issue for decision is whether the petitioner is entitled to the relief claimed.
FINDINGS OF FACT.
The petitioner is a New York corporation. Its returns for 1943 were filed with the collector of internal revenue for the first district of New York.
The petitioner was incorporated in the...
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