PARKINSON, Circuit Judge.
Taxpayer, Madison Newspapers, Inc. petitioner here, seeks review and reversal of the Tax Court's decision that it does not come within the provisions of 26 U.S.C., 1952 edition, § 459(c), 26 U. S.C.A. Excess Profits Taxes, § 459(c) and there is, therefore, a deficiency of $2,142.41 in its income tax for the fiscal year ended September 30, 1950.
The facts are undisputed and the only issue is whether Madison Newspapers, Inc...
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