Petitioner seeks a review of the disallowance by the respondent of its claim for refund of excess profits tax for the year 1941, in the amount of $480,121.79. The only question for our consideration is whether the petitioner received during the taxable year 1911 from the sale of rotating antenna mounts and armor plate net abnormal income that was attributable to any previous taxable year or years so as to be entitled to relief for the taxable year 1941 within the meaning...
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