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AUTOMOBILE INS. CO. v. COMMISSIONER OF INT. REVENUE

No. 444.

72 F.2d 265 (1934)

AUTOMOBILE INS. CO. OF HARTFORD, CONN., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

July 16, 1934.

Attorney(s) appearing for the Case

Frank W. Ford, of New York City, for petitioner.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and John G. Remey, Sp. Assts. to Atty. Gen., for respondent.

Before MANTON, SWAN, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

This appeal raises the question whether payments received by the petitioner on an award of the Mixed Claims Commission, United States and Germany, should be returned as income for the year in which the payment was actually received or for the year 1928 in which the entire amount of the award was accrued upon the petitioner's books and returned as income in its 1928 income tax return.

The petitioner is an insurance corporation, other than...

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