The respondent has rejected applications of petitioner for relief under section 722 (b) (2) and (5) of the Internal Revenue Code for the years ended January 31, 1942 and 1943. No evidence at the trial and no argument on brief was directed to the claim for relief under section 722 (b) (5) and to that extent the claim will be regarded as having been abandoned, leaving for determination only the question whether petitioner is entitled to a refund of excess profits tax for the...
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