This cause involves excess profits tax liability for fiscal years ending April 30 in each of the years 1943, 1944, 1945, and 1946, and the propriety of the respondent's denial of claims for relief and refund under section 722 of the Internal Revenue Code. Relief is claimed primarily under section 722 (b) (4), but it is the petitioner's contention that the same facts there applicable give right to relief under section 722 (b) (5).
A stipulation of facts and two supplementary...
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