This proceeding involves claims for refund of excess profits taxes under section 722 of the Internal Revenue Code of 1939 for the taxable years 1940, 1941, and 1942, in the amounts of $9,440.88, $93,359.09, and $172,574.31, respectively.
In his notices of disallowances, respondent allowed in part and disallowed in part petitioner's claims for relief under section 722, and determined further that petitioner was entitled to a constructive average base period net income...
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