Respondent denied petitioner's applications for relief from excess profits tax amounting to $1,376,253.22, $1,844,337.93, $2,139,843.69, $2,629,904.52, and $2,627,898.61 for the calendar years 1940, 1941, 1942, 1943, and 1944, respectively, petitioner having also filed claims for refund which included such amounts. The only contested issue is whether petitioner is entitled to any relief under the provisions of Internal Revenue Code, section 722, subsections (a) and (b) (4...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.