This proceeding arises from the Commissioner's disallowance of petitioner's claim for relief under section 722 (a) and (b) of the Internal Revenue Code with respect to its excess profits tax for its taxable year ended September 30, 1941.
FINDINGS OF FACT.
Part of the facts were stipulated and they are so found.
Petitioner was incorporated on September 23, 1936, under the laws of the State of Delaware, and at all times material herein had its principal...
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