Case Name: FIRST NATIONAL BENEFIT SOCIETY, a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1950-07-11
Citations: 183 F.2d 191
Docket Number: No. 12433
Parties: FIRST NATIONAL BENEFIT SOCIETY, a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Judges: Before MATHEWS, ORR and LINDLEY, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 183
Pages: 191–191

Head Matter:
FIRST NATIONAL BENEFIT SOCIETY, a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 12433.
United States Court of Appeals Ninth Circuit.
July 11, 1950.
Rehearing Denied Aug. 18,1950.
Robert R. Weaver, Phoenix, Ariz., for petitioner.
Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, I. Henry Kutz and Carlton Fox, all of Washington, D. G, for respondent.
Before MATHEWS, ORR and LINDLEY, Circuit Judges.

Opinion:
PER CURIAM.
The decision of the Tax Court is affirmed upon the authority of First National Benefit Society v. Stuart, 9 Cir., 134 F.2d 438; Id., 9 Cir., 152 F.2d 298; Commissioner of Internal Revenue v. National Reserve Ins. Co., 9 Cir., 160 F.2d 956.