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COMMISSIONER OF INTERNAL REV. v. OREGON MUT. LIFE INS. CO.

No. 9318.

112 F.2d 468 (1940)

COMMISSIONER OF INTERNAL REVENUE v. OREGON MUT. LIFE INS. CO.

Circuit Court of Appeals, Ninth Circuit.

June 12, 1940.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Edward H. Horton, Sp. Asst. to Atty. Gen., for petitioner.

Wm. Marshall Bullitt, of Louisville, Ky., Special Counsel, and A. B. Winfree, of Portland, Or., General Counsel, for respondent.

Before GARRECHT, HANEY, and HEALY, Circuit Judges.

HEALY, Circuit Judge.

This is a proceeding to review a decision of the Board of Tax Appeals.

The taxpayer is a mutual life insurance company organized under the laws of Oregon. The question presented is whether its reserves for permanent and total disability benefits, maintained as against disability provisions of its combined life, health, and accident policies, are "reserve funds required by law", within the meaning of § 203(a) (2) of the Revenue Acts...

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