# Utah Home Fire Ins. Co. v. Commissioner > United States Board of Tax Appeals · September 29, 1931 · 24 B.T.A. 225 URL: https://www.frixlaw.com/law-library/cases/4492147 ## Case - **Full name:** UTAH HOME FIRE INSURANCE COMPANY, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** September 29, 1931 - **Citations:** 24 B.T.A. 225; 1931 BTA LEXIS 1679 - **Precedential status:** Published - **Opinion:** Concurrence by Murdock - **Judges:** Goodrich, Murdock - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4492147 ## Opinion text 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4492147. Public record. Not legal advice.