COMMISSIONER OF INTERNAL REV. v. TRAVELERS INDEM. CO.

No. 68-417.

83 F.2d 937 (1936)

COMMISSIONER OF INTERNAL REVENUE v. TRAVELERS INDEMNITY CO. et al.

Circuit Court of Appeals, Second Circuit.

June 8, 1936.


Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., and Sewall Key and Edward H. Horton, Sp. Assts. to Atty. Gen., for petitioner.

Nelson T. Hartson and James C. Rogers, both of Washington, D. C. (William Brosmith, of Hartford, Conn., and Frank J. Hogan, of Washington, D. C., of counsel), for respondents.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.


MANTON, Circuit Judge.

These petitions for review concern income tax deficiencies asserted for the calendar years 1927 to 1930, inclusive, under the provisions of the Revenue Acts of 1926 and 1928 (44 Stat. 9, 45 Stat. 791).

The Travelers Insurance Company is a life insurance company. The Travelers Indemnity Company and the Travelers Fire Insurance Company are insurance companies other than life or mutual. The Travelers Bank & Trust Company, the Colorado...

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