PIERCE, Judge:
The Commissioner determined deficiencies in petitioner's income tax, in the amounts of $2,861.34 for the year 1951, and $4,465 for the year 1952. Several of the adjustments set forth in the notice of deficiency were not contested.
The sole issue for decision is: Where the president of the petitioner corporation, which was a dealer in automobiles, was individually an authorized agent for an automobile insurance company, should the insurance...
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