COMMISSIONER OF INT. REV. v. FARMERS LIFE INS., 77 F.2d 995 (10th Cir. 1935)

No. 971.Circuit Court of Appeals, Tenth Circuit.
May 13, 1935.

Petition for Review from the United States Board of Tax Appeals, District of Colorado.

Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, of Washington, D.C., for petitioner.

Thomas Watters, Jr., of Des Moines, Iowa, for respondent.

Before LEWIS and PHILLIPS, Circuit Judges.

PER CURIAM.

Decision of United States Board of Tax Appeals reversed, and cause remanded, with instructions, on stipulation.

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