HELVERING v. MONTANA LIFE INS. CO.

No. 7971.

84 F.2d 623 (1936)

HELVERING, Com'r of Internal Revenue, v. MONTANA LIFE INS. CO.

Circuit Court of Appeals, Ninth Circuit.

July 6, 1936.


Attorney(s) appearing for the Case

Robert H. Jackson, Asst. U. S. Atty. Gen., and Sewall Key and Joseph M. Jones, Sp. Assts. to the Atty. Gen., for petitioner.

Ewing Everett, of New York City, and O. H. Chmillon, of Washington, D. C. (Miller & Chevalier, of Washington, D. C., of counsel), for respondent.

Before WILBUR, MATHEWS, and HANEY, Circuit Judges.


WILBUR, Circuit Judge.

This is an appeal from the decision of the Board of Tax Appeals. Since this appeal was taken by the Commissioner the Supreme Court has decided the legal question at issue herein adversely to the contention of the respondent and to the decision of the Board of Tax Appeals in the case of Helvering v. Inter-Mountain Life Insurance Co., 294 U.S. 686, 55 S.Ct. 572, 79 L.Ed. 1227. For that reason both parties concede...

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