In applications for relief from excess profits taxes, petitioner claimed refunds in the amounts of $4,214.91, $5,087.78, and $9,548.94 for the calendar years 1941, 1942, and 1943, respectively. Respondent disallowed these applications for relief and determined a deficiency in excess profits tax for the year 1943 in the amount of $4,369.14.
The deficiency arises from petitioner's deferment of a portion of its excess profits tax under the provisions of section 710 ...
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