This proceeding involves petitioner's claims for refund under section 722 of the Internal Revenue Code of corporation excess profits taxes for the fiscal years ending November 30, 1942, and November 30, 1943. The only issue for our determination is whether the petitioner is entitled to relief from excess profits taxes for these years under section 722 (b) (4) of the Internal Revenue Code.
This proceeding was submitted on a stipulation of facts and oral and documentary...
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