This proceeding involves petitioner's excess profits tax for the taxable year ended June 30, 1943. Petitioner filed a claim for refund of "$119,934.98, or such greater amount as may be refundable," under section 721 of the Internal Revenue Code. Upon notice of respondent's disallowance of its claim, petitioner appealed under section 732 of the Code.
Subsequent to the hearing, the parties stipulated that no issue relating to petitioner's post-war credit or refund,...
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