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MOTHE BURIAL BEN. LIFE INS. CO. v. FONTENOT

No. 404 Civil Action.

46 F.Supp. 978 (1942)

MOTHE BURIAL BEN. LIFE INS. CO. v. FONTENOT, Acting Collector of Internal Revenue.

District Court, E. D. Louisiana, New Orleans Division.

September 28, 1942.

Attorney(s) appearing for the Case

P. M. Flanagan and George R. Blue, both of New Orleans, La., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe and Leon F. Cooper, Sp. Assts. to Atty. Gen., and Herbert W. Christenberry, U. S. Atty., and Robert Weinstein, Asst. U. S. Atty., both of New Orleans, La., for defendant.

BORAH, District Judge.

Plaintiff taxpayer is suing for a refund on the payment of taxes assessed against it for the years 1934 and 1935. The petition presents a single question. That question is whether or not, in view of the manner in which plaintiff computed its reserves for the years 1934 and 1935, the plaintiff is entitled to be classified as a life insurance company for the purpose of reporting its income tax liability for those particular years.

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