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COMMISSIONER OF INT. REV. v. NATIONAL RESERVE INS. CO.

No. 11417.

160 F.2d 956 (1947)

COMMISSIONER OF INTERNAL REVENUE v. NATIONAL RESERVE INS. CO.

Circuit Court of Appeals, Ninth Circuit.

April 3, 1947.

Attorney(s) appearing for the Case

Sewall Key, Acting Asst. Atty. Gen., Helen R. Carloss, Helen Goodner and Hilbert Zarky, Sp. Assts. to the Atty. Gen., for petitioner.

Alfred C. Lockwood, Z. Simpson Cox, Lorna E. Lockwood and L. J. Cox, Jr., all of Phoenix, Ariz., for respondent.

Robert Ash, of Washington, D. C., for Texas Ass'n of Mutual Life Ins. officials, amicus curiæ.

Allan K. Perry, of Phoenix, Ariz., amicus curiæ.

Before DENMAN, STEPHENS, and BONE, Circuit Judges.

DENMAN, Circuit Judge.

The Commissioner seeks review of a decision of the Tax Court holding that the appellee, an Arizona corporation issuing policies of insurance on the assessment plan, hereinafter called the Company, was a life insurance company within the definition of Section 201(a) of the Internal Revenue Code, 26 U.S.C.A.Int.Rev.Code, § 201, and hence not liable for income tax deficiencies found by the Commissioner for the tax years 1939 and 1940 to be...

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