ROCKFORD LIFE INS. CO. v. COMM'R.

No. 722.

292 U.S. 382 (1934)

ROCKFORD LIFE INSURANCE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 21, 1934.


Attorney(s) appearing for the Case

Mr. Wm. Marshall Bullitt for petitioner.

Solicitor General Biggs, with whom Assistant Attorney General Wideman and Messrs. James W. Morris, J. Louis Monarch, and H. Brian Holland were on the brief, for respondent.


MR. JUSTICE BUTLER delivered the opinion of the Court.

This case involves the validity of a deficiency assessment of 1929 income taxes made under the Revenue Act of 1928. Section 202 defines gross income to be that received from interest, dividends and rents. Section 203 (a) defines net income to be the gross less specified deductions including (5) "investment expenses," (6) "Taxes and other expenses paid during the taxable...

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