This proceeding involves petitioner's claim for refund under section 722 of the Internal Revenue Code of corporation excess profits taxes for the years 1940, 1941, and 1942. At the hearing it was stipulated that the petitioner was entitled to an addition of $1,986.75 to the equity invested capital as allowed in the deficiency notice. Certain standard issues raised in the pleadings were conceded at the hearing, thereby leaving as the sole issue for our determination the question...
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