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HELVERING v. JEFFERSON STANDARD LIFE INS. CO.

No. 3448.

72 F.2d 363 (1934)

HELVERING, Commissioner of Internal Revenue, v. JEFFERSON STANDARD LIFE INS. CO.

Circuit Court of Appeals, Fourth Circuit.

June 28, 1934.

Attorney(s) appearing for the Case

Helen R. Carloss, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and James C. Maddox, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for petitioner.

Julius C. Smith, of Greensboro, N. C. (Smith, Wharton & Hudgins, of Greensboro, N. C., on the brief), for respondent.

Before PARKER and NORTHCOTT, Circuit Judges, and GLENN, District Judge.

PER CURIAM.

This is a petition to review a decision of the Board of Tax Appeals, which held unconstitutional section 245 (b) of the Revenue Act of 1926, c. 27, 44 Stat. 9, 47 (26 USCA § 1004 (b), and, in redetermining the taxes of the Jefferson Standard Life Insurance Company for the year 1927, allowed deductions from the income of its office building on account of depreciation and expenses, notwithstanding its failure to include in its gross income the rental...

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