TIETJENS, Judge.
These proceedings involve respondent's disallowance of claims for excess profits tax relief under section 722, I.R.C. 1939, for the years 1942 and 1943. Petitioner seeks relief under section 722(b)(2) because of the severe drought in the Corn Belt in 1936 and the resulting abnormally high prices which it had to pay for corn in 1936 and 1937; and under section 722(b)(4) because of commitments, prior to the close of its base period, to changes...
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