This proceeding involves claims for excess profits tax relief under section 722, I.R.C. 1939, for the fiscal years ended March 31, 1942, 1943, 1944, and 1945, in the respective amounts of $27,822.70, $58,433.74, $45,766.70, and $47,651.10. The question at issue is whether petitioner, a Maine sardine packer, is entitled to relief on a claim that its business was depressed during the base period years by reason of the shipment to the United States of abnormally large quantities...
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