Case Name: COMMISSIONER OF INTERNAL REVENUE v. WESTERN NATIONAL LIFE INSURANCE COMPANY et al.
Court: United States Court of Appeals for the Tenth Circuit
Jurisdiction: United States
Decision Date: 1935-05-13
Citations: 77 F.2d 996
Docket Number: No. 1239
Parties: COMMISSIONER OF INTERNAL REVENUE v. WESTERN NATIONAL LIFE INSURANCE COMPANY et al.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 77
Pages: 996–996

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. WESTERN NATIONAL LIFE INSURANCE COMPANY et al.
No. 1239.
Circuit Court of Appeals, Tenth Circuit.
May 13, 1935.
Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue of Washington, D. C., for petitioner.
Earl Whittier Shinn, of Washington, D. C., for respondent.
Before LEWIS and PHILLIPS, Circuit Judges.

Opinion:
PER CURIAM.
Decision of United States Board of Tax Appeals reversed, and cause remanded, with instructions, on stipulation.