This case is before the Court on respondent's motion to dismiss for lack of jurisdiction, the question being whether the petition herein is the petition of the taxpayer, the relief claim of which was denied by respondent.
FINDINGS OF FACT.
Falls City Pontiac Company was organized on March 3, 1936, under the laws of Delaware and had its principal place of business in Louisville, Kentucky. It filed its 1941 income and excess profits tax returns with the collector...
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