Case Name: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. CENTRAL LIFE ASSURANCE SOCIETY, MUTUAL
Court: United States Court of Appeals for the Eighth Circuit
Jurisdiction: United States
Decision Date: 1934-07-16
Citations: 73 F.2d 1000
Docket Number: No. 9845
Parties: Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. CENTRAL LIFE ASSURANCE SOCIETY, MUTUAL.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 73
Pages: 1000–1000

Head Matter:
Guy T. HELVERING, Commissioner of Internal Revenue, Petitioner, v. CENTRAL LIFE ASSURANCE SOCIETY, MUTUAL.
No. 9845.
Circuit Court of Appeals, Eighth Circuit.
July 16, 1934.
Pat Malloy, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., Sewall Key, Sp. Asst, to Atty. Gen., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and B. M. Coon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for petitioner.
■ Thomas Watters, Jr., and Maxwell A. O’Brien, both of Des Moines, Iowa, for respondent.

Opinion:
PER CURIAM.
Judgment of United States Board of Tax Appeals reversed, and cause remanded, with instructions to enter judgment in favor of petitioner, etc., pursuant to stipulation of parties.