MULRONEY, Judge:
The respondent determined deficiencies in income tax of petitioner for the years 1952 and 1954 in the amounts of $12,985.01 and $43,410.35, respectively.
The sole question is whether petitioner, a mutual fire insurance company, is entitled to file its return and be taxed according to section 204, I.R.C. 1939, and section 831, I.R.C. 1954.
FINDINGS OF FACT.
Petitioner is engaged in carrying on a mutual fire insurance...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
