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COMMISSIONER OF INTERNAL REV. v. MONARCH LIFE INS. CO.

Nos. 3470, 3475.

114 F.2d 314 (1940)

COMMISSIONER OF INTERNAL REVENUE v. MONARCH LIFE INS. CO. MONARCH LIFE INS. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, First Circuit.

August 15, 1940.

Attorney(s) appearing for the Case

Edward H. Horton, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Sp. Asst. to the Atty. Gen., on the brief), for Commissioner of Internal Revenue.

Abbot P. Mills, of Washington, D. C. (Frederick A. Ballard, of Washington, D. C., Gurdin W. Gordon, of Springfield, Mass., and Underwood, Mills & Kilpatrick, of Washington, D. C., on the brief), for Monarch Life Ins. Co.

Paul F. Myers and James Craig Peacock, both of Washington, D. C., amici curiae.

Before MAGRUDER and MAHONEY, Circuit Judges, and FORD, District Judge.

MAHONEY, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals reported in 1938, 38 B.T.A. 716 and is before this court on a petition filed by the Commissioner of Internal Revenue, and upon a cross-petition filed by the Monarch Life Insurance Company. The controversy relates to income taxes for the calendar years 1933 and 1934.

The question involved in the Commissioner's petition for review is whether

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