Inter-American Life Insurance Co. v. Commissioner of Internal Revenue

Ninth Circuit

Inter-American Life Insurance Co. v. Commissioner of Internal Revenue

469 F.2d 697, 31 A.F.T.R.2d (RIA) 412, 1972 U.S. App. LEXIS 6447

CourtCourt of Appeals for the Ninth Circuit

DecidedDecember 5, 1972

Docket71-2766

StatusPublished

This text of 469 F.2d 697 (Inter-American Life Insurance Co. v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Ninth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Inter-American Life Insurance Co. v. Commissioner of Internal Revenue, 469 F.2d 697, 31 A.F.T.R.2d (RIA) 412, 1972 U.S. App. LEXIS 6447 (9th Cir. 1972).

Pincite

Opinion

469 F.2d 697

73-1 USTC P 9127

INTER-AMERICAN LIFE INSURANCE CO., Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 71-2766.

United States Court of Appeals,
Ninth Circuit.

Dec. 5, 1972.

On petition to review a decision of the Tax Court; George Whitney, Judge.

Jack E. Evans (argued), Phoenix, Ariz., for petitioner-appellant.

Abbott M. Sellers, Atty. (argued), Bennet N. Hollander, Issie L. Jenkins, Meyer Rothwacks, Attys., Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Sheldon Sisson, Atty., K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for respondent-appellee.

Before DUNIWAY and WRIGHT, Circuit Judges, and RENFREW, District Judge.*

PER CURIAM:

The judgment of the Tax Court is affirmed for the reasons stated by it in Inter-American Life Ins. Co. v. C. I. R., 1971, 56 T.C. 497.

*

Honorable Charles B. Renfrew, United States District Judge, Northern District of California, sitting by designation

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