This proceeding involves claims for excess profits tax relief for the years 1943, 1944, and 1945, under section 722 (b) (2), (b) (4), and (b) (5) of the Internal Revenue Code of 1939.
FINDINGS OF FACT.
Petitioner is a Massachusetts corporation with its principal place of business located at Lowell, Massachusetts. Its returns for the taxable years involved, the calendar years 1943, 1944, and 1945, were filed with the collector of internal revenue for the...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.