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COMMISSIONER OF INTERNAL REV. v. LAFAYETTE LIFE INS. CO.

Nos. 4993, 4999.

67 F.2d 209 (1933)

COMMISSIONER OF INTERNAL REVENUE v. LAFAYETTE LIFE INS. CO. LAFAYETTE LIFE INS. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

October 20, 1933.

Attorney(s) appearing for the Case

A. E. James, of Washington, D. C. (George R. Beneman, of Washington, D. C., of counsel), for Lafayette Life Ins. Co.

Pat Malloy, Asst. Atty. Gen., Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and James C. Maddox, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before ALSCHULER, EVANS, and FITZ HENRY, Circuit Judges.

EVANS, Circuit Judge.

Both parties appealed from a decision of the Board of Tax Appeals which determined taxpayer's income taxes for the years 1925, 1926, and 1927. Two questions are raised by the Commissioner and one by the taxpayer.

The fact situation necessary for consideration of the Commissioner's two questions may be stated thus:

The taxpayer is a mutual life insurance company organized in Indiana and having its principal place of business in...

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