This proceeding involves applications for relief under section 722 of the Internal Revenue Code of 1939 respecting petitioner's excess profits tax liabilities for the fiscal years ended May 31, 1941, through May 31, 1946. In the statutory notice from which this appeal has been taken the respondent denied petitioner's applications for relief in full and determined deficiencies due from petitioner in excess profits tax for the fiscal years ended May 31, 1944, and May 31, 1945...
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