Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. CONTINENTAL LIFE INSURANCE COMPANY
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1935-10-08
Citations: 79 F.2d 997
Docket Number: No. 10108
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. CONTINENTAL LIFE INSURANCE COMPANY.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 79
Pages: 997–997

Head Matter:
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.

Opinion:
PER CURIAM.
Decision of Board of Tax Appeals in favor of respondent reversed, at respondent's costs, per stipulation of parties.