COMMISSIONER OF INT. REV. v. COMM. CAS. INS., 131 F.2d 222 (3rd Cir. 1942)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. COMMERCIAL CASUALTY INSURANCE CO., Respondent.

No. 8055.Circuit Court of Appeals, Third Circuit.Argued October 5, 1942.
Decided October 31, 1942.

On Petition for Review of a Decision of the United States Board of Tax Appeals.

Bernard Chertcoff, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., Archibald Cox, Atty., on the brief), for petitioner.

Chester W. Fairlie, of Newark, N.J. (Lum, Fairlie Wachenfeld and Ernest C. Lum, all of Newark, N.J., on the brief), for respondent.

Before BIGGS, MARIS, and JONES, Circuit Judges.

PER CURIAM.

The decision of the Board of Tax Appeals is affirmed.