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STATE MUTUAL LIFE ASSUR. CO. v. COMMISSIONER OF INT. REV.

No. 5239.

246 F.2d 319 (1957)

STATE MUTUAL LIFE ASSURANCE COMPANY OF WORCESTER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

Decided June 28, 1957.

Attorney(s) appearing for the Case

H. Brian Holland, Boston, Mass., with whom Ropes, Gray, Best, Coolidge & Rugg, Boston, Mass., was on brief, for petitioner.

David O. Walter, Atty. Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., and Ellis N. Slack, and I. Henry Kutz, Attys. Dept. of Justice, Washington, D. C., were on brief, for respondent.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

HARTIGAN, Circuit Judge.

This is a petition brought by State Mutual Life Assurance Company of Worcester for review of a decision of the Tax Court of the United States, entered December 19, 1956, determining a deficiency in its income tax in the sum of $1,970.67 for the year 1950.

The facts, which have been stipulated by the parties, are as follows:

Petitioner, a mutual life insurance company incorporated under the laws of the Commonwealth of Massachusetts...

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