Hewitt-Robins, Incorporated (Successor by Merger to Robbins Conveyors Incorporated) v. Commissioner of Internal Revenue

KALODNER, Circuit Judge.

This is a petition to review the determination of the Tax Court in a proceeding brought upon applications for relief under Section 722 of the Internal Revenue Code of 1939, Excess Profits Tax Act of 1940, as amended, 26 U.S.C.A. Excess Profits Taxes, § 722, 1 with respect to the petitioner’s excess profits taxes for the years 1940 through 1944. The cause was submitted to the Tax Court upon the severed question as to whether relief under Section 722(b) (4) for the years 1940, 1941, and 1942, was barred by limitation, it being agreed that if the issue was resolved…