Inter-american Life Insurance Co., Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 469 F.2d 697 (9th Cir. 1972)

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US Court of Appeals for the Ninth Circuit - 469 F.2d 697 (9th Cir. 1972) Dec. 5, 1972

On petition to review a decision of the Tax Court; George Whitney, Judge.

Jack E. Evans (argued), Phoenix, Ariz., for petitioner-appellant.

Abbott M. Sellers, Atty. (argued), Bennet N. Hollander, Issie L. Jenkins, Meyer Rothwacks, Attys., Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Sheldon Sisson, Atty., K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for respondent-appellee.

Before DUNIWAY and WRIGHT, Circuit Judges, and RENFREW, District Judge.* 


The judgment of the Tax Court is affirmed for the reasons stated by it in Inter-American Life Ins. Co. v. C. I. R., 1971, 56 T.C. 497.


Honorable Charles B. Renfrew, United States District Judge, Northern District of California, sitting by designation