Mutual Assurance Soc. of Virginia Corp. v. Commissioner

MUTUAL ASSURANCE SOCIETY OF VIRGINIA CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mutual Assurance Soc. of Virginia Corp. v. Commissioner

Docket No. 3337-72.

United States Tax Court

T.C. Memo 1973-177; 1973 Tax Ct. Memo LEXIS 111; 32 T.C.M. (CCH) 839; T.C.M. (RIA) 73177;

August 8, 1973, Filed

Frank W. Hardy, for the petitioner.

J. Doyle Tumbleson, for the respondent.

QUEALY

MEMORANDUM FINDINGS OF FACT AND OPINION

QUEALY, Judge: The respondent determined a deficiency in petitioner's income tax for the taxable year 1968 in the amount of $5,535.51. This proceeding was submitted…