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COMMERCIAL UNION ASSURANCE CO., LTD. v. COMMISSIONER

Docket Nos. 109903, 112303.

1 T.C. 1166 (1943)

COMMERCIAL UNION ASSURANCE COMPANY, LTD., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 26, 1943.

Attorney(s) appearing for the Case

Edward S. Coons, Jr., Esq., for the petitioner.

Henry C. Clark, Esq., for the respondent.

OPINION.

DISNEY, Judge:

These cases, duly consolidated, involve deficiencies determined in income taxes and alleged overpayments claimed as follows:

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                 Year                  | Docket No. | Income tax | Overpayment
                                       |            | deficiency |   claimed
---...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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