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COMMISSIONER OF INTERNAL REVENUE v. INDEPENDENT LIFE INSURANCE CO.

No. 5850.

62 F.2d 1066 (1932)

COMMISSIONER OF INTERNAL REVENUE v. INDEPENDENT LIFE INSURANCE CO.

Circuit Court of Appeals, Sixth Circuit.

December 14, 1932.

Attorney(s) appearing for the Case

Helen R. Carloss, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, Dean P. Kimball, and Frederick C. Lusk, all of Washington, D. C., on the brief), for petitioner.

James A. Newman, of Nashville, Tenn., for respondent.

Before HICKS and HICKENLOOPER, Circuit Judges, and TUTTLE, District Judge.

PER CURIAM.

This cause involves the construction and proper scope of sections 243, 244, and 245, of the Revenue Act of 1921, c. 136, 42 Stat. 227, and the Revenue Act of 1924, c. 234, 43 Stat. 253, §§ 243-245 (26 USCA §§ 1001 note, 1003-1005), and the validity of section 245 (b) of said acts (see 26 USCA § 1004 (b).

The respondent is a life insurance company. During the years 1923 and 1924...

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