United States Tax Court November 26, 1958, Docket No. 63520 (British Motor Car Distributors, Ltd. v. Commissioner)

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United States · · · 26-11-1958

lead-opinion

OPINION.

Tietjens, Judge:

The Commissioner determined deficiencies in income and excess profits tax of $137,057.99 and $31,846.12 for the fiscal years ended October 31,1952, and October 31,1953, respectively.

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