The respondent disallowed petitioner's claims for refund of excess profits taxes for the years 1942 and 1943 in the amounts of $74,537.94 and $174,109.67, respectively. The sole issue presented in this proceeding is whether or not the petitioner is entitled to such refunds because of net abnormal income in 1942 and 1943 attributable to other years.
FINDINGS OF FACT.
The facts stipulated are so found.
The Ohio Machine Tool Company of Kenton, Ohio...
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