The respondent disallowed petitioner's claims for excess profits tax relief for the years 1944 and 1945 in the respective amounts of $11,036.32 and $110,829.83. The petitioner has abandoned its contentions as to all qualifying factors under section 722 (b) of the Internal Revenue Code of 1939, except that it is entitled to relief under section 722 (b) (4) because of the fact that it commenced business in September 1935, immediately prior to the base period, and consequently...
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