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EQUITABLE L. ASSUR. SOC. OF UNITED STATES v. HELVERING

No. 4.

137 F.2d 623 (1943)

EQUITABLE LIFE ASSUR. SOC. OF UNITED STATES v. HELVERING, Com'r of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

July 26, 1943.

Attorney(s) appearing for the Case

Campbell Locke, of New York City (James D. Ewing and John L. Grant, both of New York City, of counsel), for petitioner-appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen. (Sewall Key, J. Louis Monarch, and L. W. Post, Sp. Assts. to Atty. Gen., of counsel), for Commissioner of Internal Revenue, respondent-appellee.

Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The question raised by the petition of the taxpayer, Equitable Life Assurance Society, is whether the Tax Court in determining that the taxpayer overpaid its income tax for 1933 by $40,175.79 improperly failed to allow various deductions which would have resulted in a determination of a claimed overpayment of $182,168.23.

The taxpayer is a mutual life insurance company engaged in the...

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