American Hosp. & Life Ins. Co. v. Commissioner

The American Hospital & Life Insurance Company v. Commissioner.

American Hosp. & Life Ins. Co. v. Commissioner

Docket No. 168.

United States Tax Court

1943 Tax Ct. Memo LEXIS 24; 2 T.C.M. (CCH) 1102; T.C.M. (RIA) 43515;

December 17, 1943

R. N. Gresham, Esq., 1603 Alamo Nat. Bldg., San Antonio, Tex., for the petitioner. Donald P. Meyers, Esq., for the respondent.

LEECH

Memorandum Findings of Fact and Opinion

LEECH, Judge: The petitioner seeks a redetermination of income tax deficiencies in the amount of $11,373.10 for the calendar year 1938 and $14,708.04 for the year 1939. The sole issue is whether or…