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KEYSTONE AUTOMOBILE CLUB v. COMMISSIONER

Docket No. 13738.

12 T.C. 1038 (1949)

KEYSTONE AUTOMOBILE CLUB, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 10, 1949.

Attorney(s) appearing for the Case

R. Lester Moore, Esq., for the petitioner.

William H. Best, Esq., for the respondent.

By this proceeding petitioner challenges respondent's determination of deficiencies for the calendar year 1943 as follows:

Income tax ---------------------------------------   $13,242.02
Declared value excess profits tax ----------------       104.81
Excess profits tax -------------------------------    12,905.05

The above deficiencies resulted from respondent's action in ruling that petitioner was not entitled to exemption as a "club," within the...

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