OPINION.1
VAN FOSSAN, Judge:
Petitioner brings this proceeding because of respondent's disallowance of its applications for relief for the calendar years 1942 through 1945 under section 722 (b) (4) and (5) of the Internal Revenue Code in the amounts of $11,391.99, $20,567.08, $46,010.81, and $37,329.46, respectively.
Findings of Fact substantially as proposed by the commissioner who heard the witnesses have been...
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