Court of Appeals for the Sixth Circuit June 8, 1951, 11255 (Wooster Rubber Co. v. Commissioner of Internal Revenue)

MARTIN, Circuit Judge.

The petitioner seeks review of the decision of the Tax Court adjudging deficiencies in excess profits tax of the corporation for the fiscal years ended September 30, 1944, and 1945, in the amounts of $19,201.96 and $21,117.62 respectively.