This proceeding involves the denial of applications for excess profits tax relief under section 722 for the years 1941 to 1945, inclusive, notice of which, and of a deficiency determined for all of the years except 1941, was sent to petitioner in accordance with sections 272 and 732 of the Internal Revenue Code. The deficiencies in controversy in excess profits tax for the years 1942 to 1945, inclusive, are as follows:
1942 -------------------------------- ...
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