These proceedings challenge determinations of deficiencies in income tax for the years 1937, 1938, and 1939 in the amounts of $1,755.66, $2,438.50, and $2,733.69, respectively.
The primary question involved is whether petitioner is a life insurance company within the meaning of sections 201-203 of the applicable law, Revenue Acts of 1936 and 1938 and Internal Revenue Code. It is also contended that funds petitioner was required by the Board of Insurance Commissioners...
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