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COMMISSIONER OF INT. REV. v. NEW YORK LIFE INS. CO.

No. 236.

65 F.2d 347 (1933)

COMMISSIONER OF INTERNAL REVENUE v. NEW YORK LIFE INS. CO.

Circuit Court of Appeals, Second Circuit.

June 5, 1933.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Hayner N. Larson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and J. F. Greaney, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for petitioner.

Louis H. Cooke, of New York City, and Wm. Marshall Bullitt, of Louisville, Ky., for respondent.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

MANTON, Circuit Judge.

Petitioner seeks a review of an income tax deficiency for 1920, proposed at $3,469,122.40, which was disallowed by the Board of Tax Appeals, and the taxpayer was held to have overpaid $82,420.70. 24 B. T. A. 1217.

Respondent is a New York corporation, engaged in the mutual life insurance business on the level premium plan. It did a worldwide business, having had a large business in Germany and Austria in 1920. Its premiums and benefits...

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