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KING PLOW CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 9355.

110 F.2d 649 (1940)

KING PLOW CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

March 21, 1940.

Attorney(s) appearing for the Case

J. C. Murphy, of Atlanta, Ga., for petitioner.

Louise Foster and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.

HOLMES, Circuit Judge.

This is a petition to review an order of the Board of Tax Appeals entered June 30, 1939. The case comes to this court pursuant to the provisions of the Internal Revenue laws; it involves a deficiency in income tax for the fiscal year which ended May 31, 1933.

The question presented is whether or not the insurance policy, which was acquired by petitioner along with other assets at the time it was merged with the corporation named as beneficiary...

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