This proceeding involves a deficiency of $1,797.08 in excess profits tax for the year 1941, assessment and collection of which was waived by the petitioner, and disallowances of applications for relief under section 722 of the Internal Revenue Code for the years 1942, 1943, and 1944. The issue is whether petitioner is entitled to relief under the provisions of section 722 (b) (4) of the Code. The excess profits tax returns of the petitioner for the taxable years were filed...
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