First Natl. Benefit Socy. v. C.I.R

Full title: FIRST NATIONAL BENEFIT SOCIETY, a corporation, Petitioner, v. COMMISSIONER…

Court: United States Court of Appeals, Ninth Circuit

Date published: Aug 18, 1950

183 F.2d 191 (9th Cir. 1950)

Opinion

No. 12433.

July 11, 1950. Rehearing Denied August 18, 1950.

Petition to Review a Decision of the Tax Court of the United States.

Robert R. Weaver, Phoenix, Ariz., for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, I. Henry Kutz and Carlton Fox, all of Washington, D.C., for respondent.

Before MATHEWS, ORR and LINDLEY, Circuit Judges.

PER CURIAM.

The decision of the Tax Court is affirmed upon the authority of First National Benefit Society v. Stuart, 9 Cir., 134 F.2d 438; Id., 9 Cir., 152 F.2d 298; Commissioner of Internal Revenue v. National Reserve Ins. Co., 9 Cir., 160 F.2d 956.