United States Tax Court March 25, 1980, Docket No. 4328-77. (Underwriters Ins. Agency v. Commissioner)

UNDERWRITERS INSURANCE AGENCY OF AMERICA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Underwriters Ins. Agency v. Commissioner Docket No. 4328-77. United States Tax Court T.C. Memo 1980-92; 1980 Tax Ct. Memo LEXIS 493; 40 T.C.M. (CCH) 5; T.C.M. (RIA) 80092; March 25, 1980, Filed William P. Shannahan and David R. Clark, for the petitioner. Kevin M. Bagley, for the respondent.