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OVIDER REALTY CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 6335.

193 F.2d 266 (1951)

OVIDER REALTY CO. v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided December 29, 1951.

Attorney(s) appearing for the Case

M. J. Levin, Milwaukee, Wis., for petitioner.

Virginia H. Adams, Sp. Asst. to the Atty. Gen. (Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and A. F. Prescott, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before SOPER and DOBIE, Circuit Judges, and CHESNUT, District Judge.

SOPER, Circuit Judge.

This petition for review involves a deficiency in income taxes in the amount of $3,964.02 for the fiscal year ending May 31, 1947, growing out of a gain realized by the taxpayer when its plant was destroyed by fire and the proceeds of insurance policies received in the taxable year exceeded the adjusted cost of the building. The taxpayer claimed that the gain should not be taxed since the insurance money...

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