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LAMANA-PANNO-FALLO I. INS. CO. v. COM'R OF INTERNAL REV.

No. 10176.

127 F.2d 56 (1942)

LAMANA-PANNO-FALLO INDUSTRIAL INS. CO., Inc., v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

April 6, 1942.

Attorney(s) appearing for the Case

Ed. J. DeVerges, of New Orleans, La., for petitioner.

Warren F. Wattles and J. Louis Monarch, Sp. Assts. to Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and Charles E. Lowery, Sp. Atty., both of Washington, D. C., Bureau of Internal Revenue, for respondent.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.

SIBLEY, Circuit Judge.

The petitioner seeks review of a decision of the Board of Tax Appeals which upheld the Commissioner in deciding that for the calendar years 1936 and 1937 petitioner was not entitled to the favorable income tax treatment given life insurance companies under Sections 201-203 of the Revenue Act of 1936; and in taxing it under Section 204, 26 U.S.C.A. Int.Rev.Acts, pages 898-899, and page 900. The decision...

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