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COMMISSIONER OF INT. REV. v. VOLUNTEER STATE L. INS. CO.

No. 7939.

110 F.2d 879 (1940)

COMMISSIONER OF INTERNAL REVENUE v. VOLUNTEER STATE LIFE INS. CO.

Circuit Court of Appeals, Sixth Circuit.

Writ of Certiorari Denied May 20, 1940.

Attorney(s) appearing for the Case

Edward H. Horton, Sp. Asst. to Atty. Gen., (James W. Morris, Asst. Atty. Gen., and Sewall Key and Edward H. Horton, Sp. Assts. to Atty. Gen., on the brief), for petitioner.

F. Linton Martin, of Chattanooga, Tenn., and Robert A. Littleton, of Washington, D. C., (Robert A. Littleton, of Washington, D. C., and F. Linton Martin and Miller, Miller & Martin, all of Chattanooga, Tenn., on the brief), for respondent.

Before ALLEN, HAMILTON, and ARANT, Circuit Judges.

Writ of Certiorari Denied May 20, 1940. See 60 S.Ct. 1080, 84 L.Ed. ___.

ALLEN, Circuit Judge.

The sole question presented in this appeal is whether, in computing income tax, certain items are deductible from income as investment expenses of a life insurance company, within the purview of § 203(a) (5) of the Revenue Act of 1928, 45 Stat. 791, 26 U.S. C.A. Int.Rev.Acts.1 The Commissioner...

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