The respondent denied the petitioner's applications for relief and claims for refund of excess profits taxes under section 722 (b) (2) and (b) (4) of the Internal Revenue Code of 1939 for the taxable years ended November 30, 1943, and November 30, 1944. The issues presented are whether petitioner qualifies for relief under either subsection (b) (2) or (b) (4) of section 722 of the 1939 Code and, if so, whether it has established what would be a fair and just amount representing...
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