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KEYSTONE AUTOMOBILE C. CAS. CO. v. COMMISSIONER OF INT. REV.

No. 7632.

122 F.2d 886 (1941)

KEYSTONE AUTOMOBILE CLUB CASUALTY CO. v. COMMISSIONER OF INTERNAL REVENUE. KEYSTONE AUTOMOBILE CLUB FIRE CO. v. SAME.

Circuit Court of Appeals, Third Circuit.

Rehearing Denied October 30, 1941.

Attorney(s) appearing for the Case

John W. Davis, of New York City (R. Lester Moore, of Philadelphia, Pa., and Todd Daniel, of Philadelphia, Pa., on the brief), for petitioners.

Newton K. Fox, of Washington, D. C., (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before BIGGS, CLARK, and GOODRICH, Circuit Judges.

GOODRICH, Circuit Judge.

Tax liability in this case turns upon the mutual or cooperative character of the petitioners. There are involved tax deficiencies of $167,331.06 for the years 1929 to 1935 inclusive.

The history of the petitioners, Keystone Automobile Casualty Co. and Keystone Automobile Club Fire Co., begins with the organization on March 23, 1925, of the Insurance Exchange of the Keystone Automobile Club. The Club was a cooperative association organized...

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