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COMMISSIONER OF INTERNAL REVENUE v. FARMERS LIFE INSURANCE COMPANY

No. 971.

77 F.2d 995 (1935)

COMMISSIONER OF INTERNAL REVENUE v. FARMERS LIFE INSURANCE COMPANY.

Circuit Court of Appeals, Tenth Circuit.

May 13, 1935.

Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.

Thomas Watters, Jr., of Des Moines, Iowa, for respondent.

Before LEWIS and PHILLIPS, Circuit Judges.

PER CURIAM.

Decision of United States Board of Tax Appeals reversed, and cause remanded, with instructions, on...

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