The Commissioner denied applications for relief under section 722 for the years 1941 through 1945. The only issue for decision is whether the petitioner is entitled to relief for those years under section 722 (b) (2), (3), and (4).
FINDINGS OF FACT.
The petitioner, which alone filed the petitions, was incorporated under the laws of the State of New York in 1941. It issued its debentures and all of its outstanding...
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