These proceedings involve excess profits tax deficiencies for the fiscal years ended October 31, 1941, to October 31, 1944, in the respective amounts of $956.59, $29,513.66, $232,437.25, and $41,557.63.
Also involved is the question of whether and to what extent petitioner is entitled to relief from excess profits tax liability for those years under the provisions of section 722, Internal Revenue Code. Petitioner filed claims for relief under section 722 and for refunds...
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