This proceeding arises from the Commissioner's disallowance of petitioner's claims for relief under section 722 (b) (5) of the Internal Revenue Code for the calendar years 1941 through 1944 in the amounts of $6,802.12, $47,171.74, $39,194.51, and $29,302.88, respectively. The question presented is whether petitioner's election in 1934 to file its income tax returns on the installment method under section 44 (a) of
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