Case Name: COMMISSIONER OF INTERNAL REVENUE v. RESERVE LOAN LIFE INSURANCE CO.
Court: United States Court of Appeals for the Seventh Circuit
Jurisdiction: United States
Decision Date: 1935-06-08
Citations: 78 F.2d 1014
Docket Number: No. 5535
Parties: COMMISSIONER OF INTERNAL REVENUE v. RESERVE LOAN LIFE INSURANCE CO.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 78
Pages: 1014–1014

Head Matter:
COMMISSIONER OF INTERNAL REVENUE v. RESERVE LOAN LIFE INSURANCE CO.
No. 5535.
Circuit Court of Appeals, Seventh Circuit.
June 8, 1935.
Frank J. Wideman and Robert H. Jackson, both of Washington, D. G, for' petitioner.
Frank G. West, of Indianapolis, Ind., for respondent.
Before EVANS, SPARKS, and ALSCPIULER, Circuit Judges.

Opinion:
PER CURIAM.
On consideration of the stipulation of the parties to the above-entitled cause, it is this day, by the court, ordered that the cause shall be docketed herein and forthwith remanded to the United States Board of Tax Appeals for the eñtry by the Board of such orders therein as the parties may stipulate in accord with the decision of the Supreme Court of the United States in the case of Commissioner of Internal Revenue v. Inter-Mountain Life Ins. Co., 71 F.(2d) 962.