Case Name: INTER-AMERICAN LIFE INSURANCE CO., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1972-12-05
Citations: 469 F.2d 697
Docket Number: No. 71-2766
Parties: INTER-AMERICAN LIFE INSURANCE CO., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 469
Pages: 697–697

Head Matter:
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.

Opinion:
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.