Case ID: f2d_79/html/0997-04.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

Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. CONTINENTAL LIFE INSURANCE COMPANY.
    No. 10108.
    Circuit Court of Appeals, Eighth Circuit.
    Oct. 8, 1935.
    Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, and R. P. Hertzog, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
    Earl Whittier Shinn, of Washington, D. C., for respondent.
   PER CURIAM.

Decision of Board of Tax Appeals in favor of respondent reversed, at respondent’s costs, per stipulation of parties.