The respondent denied petitioner's applications for relief under section 722 (b) (2), (3), and (5) of the Internal Revenue Code for the years 1941 and 1942, and for the refund of excess profits tax paid for the said years of $5,217.46 and $38,756.65. At the trial herein, the petitioner abandoned its claim under section 722 (b) (3), and on brief, it has made no claim and offered no argument for relief under section 722 (b) (5).
FINDINGS OF FACT.
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