These proceedings involve petitioner's claims for refund of excess profits tax under section 722 of the Internal Revenue Code for the calendar years 1940 to 1944, both inclusive. Respondent disallowed, in full, petitioner's claims for each of the years involved on the grounds that petitioner had not established its right to relief under any of the provisions of section 722.
FINDINGS OF FACT.
Petitioner is a corporation...
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