Petitioner filed applications for relief under section 722, Internal Revenue Code, and claims for refund of excess profits tax for fiscal years ended on March 31, in 1941, 1942, 1943, 1944, and 1945. Respondent disallowed such applications and claims. The notice of disallowance also constituted a notice of deficiency with regard to petitioner's excess profits tax liability for the taxable years ended March 31, 1944, and March 31, 1945. Petitioner contests the disallowance...
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