This proceeding involves claims for excess profits tax relief under section 722 of the Internal Revenue Code of 1939. Petitioner seeks refunds of all of the excess profits tax paid for the calendar years 1940, 1941, and 1942 in the respective amounts of $701.79, $1,651.70, and $6,122.47.
FINDINGS OF FACT.
The facts are found substantially as set out in the report of the hearing commissioner.
1. The stipulated facts, which comprise the bulk of the...
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