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MODERN LIFE & ACCIDENT INSURANCE COMPANY v. C. I. R.

420 F.2d 36 (1969)

MODERN LIFE & ACCIDENT INSURANCE COMPANY, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals Seventh Circuit.

Rehearing Denied January 14, 1970.

Attorney(s) appearing for the Case

Harry S. Tressel, Carl Schulz, Chicago, Ill., for appellant.

Johnnie M. Walters, Asst. Atty. Gen., Tax Division, Gilbert E. Andrews, Atty., U. S. Dept. of Justice, Washington, D. C., Lee A. Jackson, Thomas L. Stapleton, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before CASTLE, Chief Judge, DUFFY, Senior Circuit Judge, and FAIRCHILD, Circuit Judge.

FAIRCHILD, Circuit Judge.

Taxpayer had for a number of years reported and computed its income tax as if it were a life insurance company as defined in 26 U.S.C. § 801, and therefore subject to the tax imposed by § 802. In 1965, the commissioner decided that taxpayer was not a life insurance company under § 801, but a mutual insurance company taxable under § 821. He determined deficiencies for 1959, '60...

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