United States Tax Court May 15, 1950, Docket No. 20769 (Suburban Transp. System v. Commissioner)

OPINION.

LeMire, Judge:

The petitioner qualifies as a corporation entitled to have its excess profits credit computed under section 713, Internal Eevenue Code, on the basis of its average base period net income, having been in existence during all of the base period years 1936 to 1939, inclusive.