COMMISSIONER OF INTERNAL REV. v. DALLAS TITLE & GUAR. CO.

No. 9552.

119 F.2d 211 (1941)

COMMISSIONER OF INTERNAL REVENUE v. DALLAS TITLE & GUARANTY CO. DALLAS TITLE & GUARANTY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

On Rehearing May 2, 1941.


Attorney(s) appearing for the Case

Warren F. Wattles, Sewall Key, and J. Louis Monarch, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Claude R. Marshall, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for Commissioner of Internal Revenue.

James P. Swift, of Dallas, Tex., for Dallas Title & Guaranty Co.

Before SIBLEY, HOLMES, and McCORD, Circuit Judges.


HOLMES, Circuit Judge.

These two appeals involve federal income taxes for the calendar year 1934. They are here by petition for review filed by the Commissioner, and by cross-petition filed by the taxpayer. They were consolidated by order of this court.

The taxpayer is an insurance company, other than a life or mutual company, and is taxable under Section 204 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 732. Its principal business is that of...

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