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COMMISSIONER OF INTERNAL REV. v. BOYLSTON MARKET ASS'N.

No. 3783.

131 F.2d 966 (1942)

COMMISSIONER OF INTERNAL REVENUE v. BOYLSTON MARKET ASS'N.

Circuit Court of Appeals, First Circuit.

December 11, 1942.

Attorney(s) appearing for the Case

Joseph M. Jones, Sp. Asst. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John T. Rogers, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for petitioner.

Earle W. Carr and Gaston, Snow, Rice & Boyd, all of Boston, Mass., for Boylston Market Ass'n.

Before MAGRUDER, MAHONEY, and WOODBURY, Circuit Judges.

MAHONEY, Circuit Judge.

The Board of Tax Appeals reversed a determination by the Commissioner of Internal Revenue of deficiencies in the Boylston Market Association's income tax of $835.34 for the year 1936, and $431.84 for the year 1938, and the Commissioner has appealed.

The taxpayer in the course of its business, which is the management of real estate owned by it, purchased from time to time fire and other insurance policies covering periods of three or...

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