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NATIONAL PROTECTIVE INS. CO. v. COMMISSIONER OF INT. REVENUE

No. 12216.

128 F.2d 948 (1942)

NATIONAL PROTECTIVE INS. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Eighth Circuit.

June 30, 1942.

Attorney(s) appearing for the Case

Ralph M. Russell, of Kansas City, Mo. (James P. Aylward, of Kansas City, Mo., on the brief), for petitioner.

Harry Marselli, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, and Edward H. Horton, Sp. Assts. to the Atty. Gen., on the brief), for respondent.

Before GARDNER, WOODROUGH, and JOHNSEN, Circuit Judges.

JOHNSEN, Circuit Judge.

The question is whether petitioner is entitled to be classified as a "life insurance company" for income tax purposes, or whether it is subject to be taxed as "an insurance company other than life or mutual".

Petitioner made its tax returns as a life insurance company, under sections 201-203 of the Revenue Acts of 1934 and 1936, 48 Stat. 731, 49 Stat. 1710, 26 U.S.C.A. Internal Revenue Acts...

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