Case ID: f2d_469/html/0697-02.html
Source: Caselaw Access Project
Author: {"author": "PER CURIAM:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

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.
    Jack E. Evans (argued), Phoenix, Ariz., for petitioner-appellant.
    Abbott M. Sellers, Atty. (argued), Bennet N. Hollander, Issie L. Jenkins, Meyer Rothwaeks, 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.
    
    
      
       Honorable Charles B. Renfrew, United States District Judge, Northern District of California, sitting by designation.
    
   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.