NATIONAL AUTOMOBILE DEALERS ASSOCIATION v. COMMISSIONER

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined deficiencies in income tax and excess profits tax for the years 1934, 1935, and 1938, with penalties thereon as follows:

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                                          Income Tax

  Years                 Liability   Assessed   Deficiency   25% Penalty   5% Penalty

  1934...

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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