The opinion
Murdock,
concurring: I believe that the correct result has been reached in this case. The only question in the case is, IIow much, by way of premiums, did the company earn during the year ? This being so, it seems to me unnecessary to discuss the question of where the actual dollars came from which went into the reserve or which were released from the reserve. If in prior years, surplus had to be reduced in order to set up the reserve, that fact has no effect upon income for the current year.