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NATIONAL UNION FIRE INSURANCE COMPANY v. COMMISSIONER

Docket No. 9116.

5 T.C.M. 927 (1946)

National Union Fire Insurance Company v. Commissioner.

United States Tax Court.

Entered October 29, 1946.

Attorney(s) appearing for the Case

Norman D. Keller, Esq., for the petitioner. Homer Benson, Esq., for the respondent.

Memorandum Opinion

LEECH, Judge:

This proceeding involves a deficiency in income taxes for the calendar year 1943 in the amount of $104,872.61. The contested issues are whether the respondent erred (a) in adding $26,843.03, representing the increase during the taxable year in agents' and home office premium balances over three months due; and (b) in adding $67,383.94, representing the increase during the taxable year of $43,348.90 in unearned premium reserve...

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