TIETJENS, Judge:
The Commissioner denied petitioner's claims for excess profits tax relief under section 722 of the Internal Revenue Code of 1939 for the years 1940 through 1945.
The issues presented for decision are whether petitioner is qualified for such relief by reason of the fact that it was committed prior to January 1, 1940, to a change in capacity of its business and did not reach by the end of the base period the earning level it would have...
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