Respondent partially disallowed petitioner's applications for excess profits tax relief under section 722 (b) (4) of the Internal Revenue Code. The years involved are the fiscal years ended October 31, 1941, to October 31, 1946, inclusive. The year 1941 is involved for "carry-over" purposes only.
Some of the facts have been stipulated and are found accordingly. The following facts are found substantially as proposed by the Tax Court commissioner, with such additions...
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