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GENERAL LIFE INS. CO. v. COM'R OF INTERNAL REVENUE

No. 10628.

137 F.2d 185 (1943)

GENERAL LIFE INS. CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

July 8, 1943.

Attorney(s) appearing for the Case

Robert Ash, of Washington, D. C., for petitioner.

Willard H. Pedrick, Sewall Key, and Samuel H. Levy, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Attorney, Bureau of Internal Revenue both of Washington, D. C., for respondent.

Gerald C. Mann, Atty. Gen., and Grover Sellers, both of Austin, Tex., for State of Texas as amicus curiae for petitioner.

Percy C. Fewell, of Dallas, Tex., amicus curiae for petitioner.

Before HUTCHESON, HOLMES, and WALLER, Circuit Judges.

WALLER, Circuit Judge.

The Tax Court held that petitioner was not a life insurance company within the purview of Sections 201(a) and 202(b) of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Code, §§ 201(a), 202(b), and also that the petitioner was not taxable as a mutual insurance company under Section 207 of the Revenue Act of 1936, 26 U.S.C. A. Int.Rev.Code, § 207. We are asked to review that holding.

The taxpayer (petitioner) is a corporation...

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