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UNITED STATES v. FIDELITY & DEPOSIT CO.

Nos. 5912, 5913.

177 F.2d 805 (1949)

UNITED STATES v. FIDELITY & DEPOSIT CO. OF MARYLAND. HOFFERBERT, Collector of Internal Revenue, v. FIDELITY & DEPOSIT CO. OF MARYLAND.

United States Court of Appeals Fourth Circuit.

Decided November 9, 1949.

Attorney(s) appearing for the Case

Edward J. P. Zimmerman, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General; Ellis N. Slack, Robert N. Anderson and Leland T. Atherton, Special Assistants to the Attorney General, and Bernard J. Flynn, U. S. Attorney, Baltimore, Md., on brief), for appellants.

Frank E. Horka, Baltimore, Md. (J. Stuart Galloway, Baltimore, Md., on brief), for appellee.

Before PARKER, Chief Judge and SOPER and DOBIE, Circuit Judges.

PER CURIAM.

These are appeals in tax cases involving the right of an insurance company to deduct from gross income the reserve set up against unearned premiums and losses on risks reinsured with an insurance company not authorized to do business within the state. The question involved, as counsel for the government admitted at the bar of the court, is precisely the question which was before the Court of Appeals of the First Circuit in Commissioner of Internal Revenue...

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