McCORD, Circuit Judge.
This is an appeal by petitioner for review, and involves deficiencies in income tax for the years 1937, 1938 and 1939.
The question presented: Was the taxpayer, a mutual insurance company, exempt from taxation as a "casualty" company within the meaning of Sec. 101(11) of the Revenue Act of 1936 and identical provisions of the Revenue Act of 1938 and the Internal Revenue Code, 26 U.S.C.A. Int. Rev.Code, § 101(11)?
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