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CARROLL FURNITURE CO. v. COMMISSIONER

Docket No. 13600.

15 T.C. 943 (1950)

CARROLL FURNITURE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 27, 1950.

Attorney(s) appearing for the Case

F. E. Hagler, Esq., and Taylor Malone, Jr., Esq., for the petitioner.

S. Earl Heilman, Esq., for the respondent.

OPINION.

LEECH, Judge:

This proceeding involves excess profits tax deficiencies for the years 1940, 1941, and 1943, in the respective amounts of $8,165.26, $26,666.05 and $5,260.68, not all of which amounts are in controversy.

The issues are:

1. Whether the amount of $14,091.34, received by petitioner in 1940 as proceeds from a use and occupancy insurance contract which insured against actual...

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