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SPOKANE DRY GOODS COMPANY v. COMMISSIONER

Docket No. 110023.

1 T.C.M. 921 (1943)

Spokane Dry Goods Company v. Commissioner.

United States Tax Court.

Entered April 19, 1943.

Attorney(s) appearing for the Case

Roger L. Shidler, Esq., 1800 Exchange Bldg., Seattle, Wash., for the petitioner. B. H. Neblett, Esq., and C. R. Maxwell, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent determined a deficiency in income tax for the year 1939 in the amount of $4,815.61. The deficiency is contested only in part. The only question is whether petitioner realized income in the amount of $23,572.28 from the collection of insurance policies.

The return was filed with the collector for the district of Washington.

Findings of Fact

Petitioner is a Washington...

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