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GEORGIA CAROLINA CHEMICAL COMPANY v. COMMISSIONER

Docket No. 110326.

3 T.C.M. 1213 (1944)

Georgia Carolina Chemical Company v. Commissioner.

United States Tax Court.

Entered November 18, 1944.

Attorney(s) appearing for the Case

John W. Townsend, Esq., National Press Bldg., Washington, D. C. and M. H. Barnes, C. P. A., 15 Drayton St., Savannah, Ga., for the petitioner. F. L. Van Haaften, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves a deficiency in income taxes for the fiscal year ended November 30, 1939, in the amount of $10,430.22.

The only submitted issue is whether the respondent properly included the amount of the proceeds of certain insurance policies covering "Use and Occupancy — Business Interruption Insurance" in the petitioner's gross income for the fiscal year ended November 30,...

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