LORAIN AVENUE CLINIC v. COMMISSIONER

Docket No. 55754.

31 T.C. 141 (1958)

THE LORAIN AVENUE CLINIC, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 23, 1958.


Attorney(s) appearing for the Case

Wallace B. Heiser, Esq., for the petitioner.

James F. Shea, Esq., for the respondent.


The Commissioner determined deficiencies in income tax for the years 1945-1953, inclusive, in the amounts set forth below. He determined, also, that for the year 1945 there are deficiencies in declared value excess-profits tax and excess profits tax in the respective amounts of $2,212.54 and $200.96, respectively, and that for 1952 an addition to tax is due under section 291 (a), 1939 Code, in the amount of $3,522.53. The deficiencies in income tax are as follows:

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