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AUTOMOTIVE ELECTRIC ASS'N v. COMMISSIONER OF INT. REV.

No. 10564.

168 F.2d 366 (1948)

AUTOMOTIVE ELECTRIC ASS'N v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 1, 1948.

Attorney(s) appearing for the Case

Stanley H. Fulton, of Detroit, Mich. (Stanley H. Fulton, of Detroit, Mich., on the brief), for petitioner.

I. Henry Katz, of Washington, D. C. (Theron Lamar Caudle, Sewall Key, Robert N. Anderson, and Howard P. Locke, all of Washington, D. C., on the brief), for respondent.

Before HICKS, SIMONS and ALLEN, Circuit Judges.

SIMONS, Circuit Judge.

The respondent declined to recognize the petitioner as a business league exempt from taxation under § 101(7) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 101(7), for the years 1940, 1941 and 1942, asserted deficiencies and added penalties for failure to file timely returns. The Tax Court sustained both deficiencies and penalties and the petitioner concedes that if it is not exempt they are correct in amount. The only question...

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