COMMISSIONER OF INT. REV. v. W. NATL. L. INS., 77 F.2d 996 (10th Cir. 1935)

COMMISSIONER OF INTERNAL REVENUE v. WESTERN NATIONAL LIFE INSURANCE COMPANY et al.

No. 1239.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.

Earl Whittier Shinn, of Washington, D.C., 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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