Petitioner seeks a review of respondent's disallowance of its claim for refund of its excess profits tax for the taxable year ended June 30, 1943, in the amount of $14,117.91.
The sole issue is whether or not petitioner is entitled to any relief under section 721 of the Internal Revenue Code.
The case was submitted upon oral testimony and exhibits. The parties have stipulated that the record in Docket Nos. 8815 and 26653 may be considered to be part of the...
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