Respondent rejected in full petitioner's claim for refund of excess profits taxes for the years 1943 and 1946, and allowed in part and rejected in part petitioner's refund claims for 1944 and 1945. The rejected claims for refunds were based on claimed "abnormal deductions" and the sections of the statute involved are sections 711 (b) (1) (J) and 711 (b) (1) (K), Internal Revenue Code of 1939. Certain issues raised by the pleadings have been resolved by concessions of the...
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