Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED FIDELITY LIFE INSURANCE COMPANY, Respondent
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1935-10-25
Citations: 79 F.2d 985
Docket Number: No. 7746
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED FIDELITY LIFE INSURANCE COMPANY, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 79
Pages: 985–985

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. UNITED FIDELITY LIFE INSURANCE COMPANY, Respondent.
No. 7746.
Circuit Court of Appeals, Fifth Circuit.
Oct. 25, 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 John D. Kiley, Sp. Atty. for the Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
William H. Clark, Jr., of Dallas, Tex., for respondent.
Before FOSTER, HUTCHESON, and WALKER, Circuit Judges.

Opinion:
PER CURIAM.
This cause came on to be heard upon the joint stipulation of counsel that the decision of the United States Board of Tax Appeals in the above entitled and numbered cause in favor of the respondent may now be reversed, at the cost of respondent, and was submitted to the court.
On consideration whereof, it is now here ordered and adjudged by this court that the decision of the United States Board of Tax Appeals entered August 11, 1934, in the above entitled and numbered cause be reversed at the cost of respondent, and that said cause be remanded to the United States Board of Tax Appeals for further proceedings according to law. It is further ordered and adjudged that a certified copy of this judgment be forwarded to the United States Board of Tax Appeals, without delay.