The petitioner filed claims for relief from excess profits taxes, for the fiscal years ended June 30, 1941, through June 30, 1946, inclusive, under section 722 (b) (4) of the Internal Revenue Code. The Commissioner granted relief to the extent of allowing a constructive average base period net income of $9,000 for the fiscal year ended June 30, 1941, and $12,000 for the remaining years. The petitioner appealed to this Court for a redetermination of the amount of relief to...
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