United States Tax Court September 23, 1953, Docket No. 27988 (Automobile Club of Michigan v. Commissioner)

lead-opinion

Withey, Judge:

The respondent determined deficiencies in the petitioner’s income and excess profits taxes as follows:

Deficiencies Income Excess Year tax profits tax

1943_$49,016.97 $128,953.72

1944_ 48,781.99 157,307.29

1945_ 42, 373. 66 -

1946_ 13, 645. 94 _

1947_ 7,365.