MIAMI VALLEY COATED PAPER CO. v. COMMISSIONER

TIETJENS, Judge:

This case involves refunds of excess profits tax claimed by petitioner in applications for relief under section 722 of the Internal Revenue Code of 1939 and deficiencies in excess profits tax arising from so-called standard issues for the years 1944, 1945, and 1946.

The Commissioner disallowed the claims for refund and determined deficiencies in excess profits tax as follows:

Year ended April 30                  ...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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