Case Name: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. OCCIDENTAL LIFE INSURANCE COMPANY, Respondent
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1935-05-22
Citations: 76 F.2d 1005
Docket Number: No. 7873
Parties: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. OCCIDENTAL LIFE INSURANCE COMPANY, Respondent.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 76
Pages: 1005–1005

Head Matter:
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. OCCIDENTAL LIFE INSURANCE COMPANY, Respondent.
No. 7873.
Circuit Court of Appeals, Ninth Circuit.
May 22, 1935.
Frank J. Wideman, Asst. Atty. Gen., and Robert H. Jackson, Asst. Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., for petitioner.
Thomas Watters, Jr., of Des Moines, Iowa, for respondent.
Before WILBUR, DENMAN, and MATHEWS, Circuit Judges. .

Opinion:
PER CURIAM.
Upon stipulation of counsel for respective parties that this cause abide the decision of the Supreme Court of the United States in the cause of Commissioner of Internal Revenue v. Inter-Mountain Life Insurance Company, and the decision of the Supreme Court in said cause. appearing at 294 U. S. —, 55 S. Ct. 572, 79 L. Ed. —, now, on motion of counsel for petitioner, ordered judgment entered, reversing the order of the Board of Tax Appeals, and remanding this cause to said Board for further proceedings not inconsistent with the opinion of the Supreme Court of the United States in said cause of Commissioner of Internal Revenue v. Inter-Mountain Life Insur. Co.; mandate forthwith.