These proceedings were consolidated for trial. Docket No. 7871 relates to the calendar years 1940 and 1941; Docket No. 22807 relates to the calendar years 1942-1945, inclusive. The only issue now in controversy is whether applications for relief from excess profits taxes under section 722 (b) (4) of the Internal Revenue Code were properly denied by the Commissioner. Relief based upon (b) (2) and (b) (5) was also sought in petitioner's applications filed with the Commissioner...
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