The Commissioner denied in full petitioner's applications for relief under section 722 of the Internal Revenue Code of 1939 and claims for refund of excess profits tax for the fiscal years ended November 30, 1941 to 1946, inclusive, and determined deficiencies in such tax for the years ended November 30, 1944 to 1946, inclusive. The questions for determination are whether the petitioner has established the existence of qualifying factors such as to entitle it to relief under...
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