The respondent denied petitioner's applications for relief under section 722 (c) (1) and (3) of the Internal Revenue Code for the years 1943, 1944, and 1945, and for the refund of $4,118.36, $12,359.70, and $705.39 of the excess profits tax paid by it for those years. At the trial petitioner waived its claim under section 722 (c) (3), leaving for determination the question whether it was qualified for relief under section 722 (c) (1) of the Code, and, if so, the extent thereof...
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