FIRST NAT. BEN. SOC. v. STUART

No. 11039.

152 F.2d 298 (1945)

FIRST NAT. BEN. SOC. v. STUART, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied January 11, 1946.


Attorney(s) appearing for the Case

Robert R. Weaver, of Phoenix, Ariz., and Earl Blodgett, of Los Angeles, Cal., for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, A. Barr Comstock, and James P. Garland, Sp. Assts. to Atty. Gen., and Frank E. Flynn, U. S. Atty., of Phoenix, Ariz., for appellee.

Before GARRECHT, MATHEWS, and HEALY, Circuit Judges.


MATHEWS, Circuit Judge.

For the calendar year 1938, appellant filed an income tax return which disclosed no income nor any income tax liability. The Commissioner of Internal Revenue determined that appellant was a mutual insurance company (other than a life insurance company) within the meaning of § 207(a) of the Revenue Act of 1938,1 26 U.S.C.A. Int. Rev.Acts, p. 1092, and hence was taxable

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