American Automobile Assn. v. United States

Mr. Justice Stewart, whom Mr. Justice Douglas, Mr. Justice Harlan and Mr. Justice Whittaker join, dissenting.

In Automobile Club of Michigan the Court pointed out that the method of accounting employed by the taxpayer was “purely artificial,” so far as the record there showed. 353 U. S., at 189. Here, by contrast, the petitioner proved, and the Court of Claims found, that the method of accounting employed by the petitioner during the years in issue was in accord with generally accepted commercial accounting principles and practice, was customarily employed by similar taxpayers, and, in the…