This proceeding involves claims for relief under section 722(b)(4), Internal Revenue Code of 1939, for the years 1940, 1941, and 1942. The claims for refund amount in the aggregate to $290,125.39. The Findings of Fact are based substantially upon the findings proposed by the Commissioner who heard the evidence, after taking into account the objections of the parties.
FINDINGS OF FACT.
1. Petitioner is a Delaware corporation with its principal office located...
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