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HELVERING v. ATLAS LIFE INS. CO.

Nos. 1199, 1200.

78 F.2d 166 (1935)

HELVERING, Commissioner of Internal Revenue v. ATLAS LIFE INS. CO. ATLAS LIFE INS. CO. v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Tenth Circuit.

June 17, 1935

Attorney(s) appearing for the Case

Warren F. Wattles, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and J. Louis Monarch and Edward H. Horton, Sp. Assts. to Atty. Gen., on the brief), for the United States.

Earl Whittier Shinn, of Washington, D. C. (H. B. McCawley and Patrick J. Hurley, both of Washington, D. C., on the brief), for Atlas Life Ins. Co.

Before PHILLIPS, McDERMOTT, and BRATTON, Circuit Judges.

PHILLIPS, Circuit Judge.

No. 1199.

It was held in Helvering v. Inter-Mountain Life Ins. Co., 294 U.S. 686, 55 S.Ct. 572, 79 L. Ed. 1227, that assets held by an insurance company against matured and unpaid coupons attached to nonparticipating policies do not constitute a reserve required by the law within the meaning of section 245 (a) (2) of the Revenue Act of 1921 (42 Stat. 261).

This requires a reversal in 1199 with...

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