This proceeding arises from the Commissioner's disallowance of petitioner's claim for relief under section 722 (a) and 722 (b) (2), (4), and (5) of the Internal Revenue Code, for the taxable year ended September 30, 1941. The question presented is whether the petitioner is entitled, under such provisions of the Code, to a refund of all or any part of the excess profits tax paid for such taxable year.
FINDINGS OF FACT.
Petitioner was incorporated under the...
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