This is a proceeding in which the petitioner claims to be entitled to relief from excess profits taxes by reason of the provisions of section 722 of the Internal Revenue Code for the fiscal years ended May 31, 1941, 1943, and 1944, for which years the respondent determined excess profits tax liability to be $206.63, $4,138.04, and $3,511.81, respectively.
The principal ground on which relief is claimed is that the natural growth of citrus trees resulted in a change...
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