JONES, Collector of Internal Revenue,
v.
OKLAHOMA BEN. LIFE ASS'N.
Circuit Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
October 23, 1945.
October 23, 1945.
Attorney(s) appearing for the Case
John F. Costelloe, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to Atty. Gen., and Charles E. Dierker, U. S. Atty., and Robert E. Shelton, Asst. U. S. Atty., both of Oklahoma City, Okl., on the brief), for appellant.
Leonard H. Savage, of Oklahoma City, Okl. (Cheek, Gibson, Savage & Benefield, of Oklahoma City, Okl., on the brief), for appellee.
Robert Ash, of Washington, D. C., for Texas Association of Mutual Life Insurance Officials, amicus curiae.
Grover Sellers, Atty. Gen. of Texas, and William J. Fanning, Asst. Atty. Gen. of Texas, amicus curiae for State of Texas.
Before PHILLIPS, HUXMAN, and MURRAH, Circuit Judges.
Circuit Court of Appeals, Tenth Circuit.
PHILLIPS, Circuit Judge.
Oklahoma Benefit Life Association1 is a mutual benefit association incorporated under ch. 15, Tit. 36 O.S.A.1941. The Commissioner of Internal Revenue determined a deficiency in the Association's income taxes for the year 1937. It paid the deficiency under protest and recovered a judgment against Jones, Collector, for the amount thereof, with interest. From that judgment, Jones, as Collector, has appealed.
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