Automobile Club of Michigan v. Commissioner of Internal Revenue

While cheerfully acknowledging the persuasiveness of the excellent opinion of Judge Allen, it appears to me that the decision of the Tax Court should be reversed for the reason that I consider the Commissioner’s revocation of petitioner’s tax-exempt status, with retroactive effect, to be inequitable. A summary of the facts may clarify the conclusion that I think should follow.

The record discloses that in May, 1934, the Commissioner of Internal Revenue, in reply to petitioner’s written claim to exemption from federal income tax, requested evidence in support of its claim. This evidence was…