Petitioner seeks review of respondent's disallowance in full of its applications for relief under section 722 of the Internal Revenue Code from excess profits tax. Petitioner's applications sought refunds of $17,289.19 for 1940; $118,634.38 for 1941; and $109,270.35 for 1942. In the applications and in this proceeding petitioner urges grounds for relief under section 722 (a) and section 722 (b), subparagraphs (1), (2), (3) (A), and (4).
Some of the facts were stipulated...
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