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COMMISSIONER OF INTERNAL REV. v. INDEPENDENT L. INS. CO.

No. 5850.

67 F.2d 470 (1933)

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

Circuit Court of Appeals, Sixth Circuit.

November 10, 1933.

Attorney(s) appearing for the Case

Helen R. Carloss and J. L. Monarch, both of Washington, D. C. (G. A. Youngquist, 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. (Miller & Chevalier, of Washington, D. C., and Byron K. Elliott, of St. Louis, Mo., on the brief), for respondent.

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

HICKS, Circuit Judge.

Petition by the Commissioner of Internal Revenue to review an order of the Board of Tax Appeals adjudging that respondent had overpaid its income taxes for the years 1923 and 1924 in the sums of $112.86 and $226.79, respectively.

Respondent is a life insurance company, and during the years 1923 and 1924 owned a twelve-story building, occupying one story and renting portions of the remainder.

The commissioner determined a deficiency...

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