Stuart

- For the calendar year 1938, appellant filed an income tax return which disclosed no income nor any income tax liability. The Commissioner of Internal Revenue determined that appellant was a mutual insurance company (other than a life insurance company) within the meaning of .§ 207(a) of the Revenue Act of 1938, 1 26 U.S.C.A. Int. Rev.Acts, p. 1092, 'and hence was taxable *299 under that section, and that it had special class net income of $10,139.48 in 1938 and hence owed a tax of $1,673.01 (16%% of $10,139.48). The tax was assessed by the Commissioner and was collected by appellee, Collector of Internal Revenue for the District of Arizona. A claim for refund was duly filed with the Commissioner. 3STo decision thereon having been rendered within six months from the date o-f such filing, appellant brought a suit against appellee for the recovery of the tax. 2 Appellee answered, trial was had, findings of fact and conclusions of law were stated, and judgment was entered in favor of appellee. From that judgment this appeal is prosecuted.

Appellant alleged, in substance and effect, that it was a life insurance company within the meaning of § 201(a) of the Revenue Act of 1938, 3 26…