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COMMISSIONER OF INTERNAL REVENUE v. STANDARD LIFE INS. CO. OF AMERICA.

No. 4324.

47 F.2d 218 (1931)

COMMISSIONER OF INTERNAL REVENUE v. STANDARD LIFE INS. CO. OF AMERICA.

Circuit Court of Appeals, Third Circuit.

February 11, 1931.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Randolph C. Shaw, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Walter W. Mahon and Stanley Suydam, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for petitioner.

Alex. J. Barron, of Pittsburgh, Pa. (Byron K. Elliott, of St. Louis, Mo., and Alter Wright & Barron, of Pittsburgh, Pa., of counsel), for respondent.

Before BUFFINGTON and WOOLLEY, Circuit Judges, and THOMPSON, District Judge.

BUFFINGTON, Circuit Judge.

This case concerns the opposing views of the Commissioner of Internal Revenue and the Board of Tax Appeals on the question whether, as stated in the opinion of the latter, the Standard Life Insurance Company "may include in its reserve funds" for the purpose of determining the deduction from gross income under section 245 (a) (5) of the Revenue Acts of 1921 (42 Stat. 261) and 1924, 26 USCA § 1004 (a) (5), its reserves or liabilities...

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