AUTOMOBILE CLUB OF MICH. v. COMMISSIONER OF INT. REV.

No. 12247.

230 F.2d 585 (1956)

AUTOMOBILE CLUB OF MICHIGAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

February 17, 1956.


Attorney(s) appearing for the Case

Lincoln Arnold, Washington, D. C., Raymond H. Berry, Detroit, Mich. (A. H. Moorman, John L. King, Detroit, Mich., on the brief), for petitioner.

I. Henry Kutz, Washington, D. C. (H. Brian Holland, Ellis N. Slack, Washington, D. C., on the brief), for respondent.

Before ALLEN, McALLISTER and STEWART, Circuit Judges.


ALLEN, Circuit Judge.

This case arises on petition to review a decision of the Tax Court of the United States sustaining a determination of deficiencies for the calendar years 1943 to 1947, inclusive, in the aggregate amount of $447,445.44, $161,184.43 being income taxes and $286,261.01 being excess profits taxes. Petitioner was organized as a nonprofit corporation without capital stock or shares and has never paid dividends. The facts are not in dispute and the questions...

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