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OKLAHOMA BEN. LIFE ASS'N v. JONES

Civil Action No. 1117.

57 F.Supp. 423 (1944)

OKLAHOMA BEN. LIFE ASS'N v. JONES, Collector of Internal Revenue.

District Court, W. D. Oklahoma.

October 6, 1944.

Attorney(s) appearing for the Case

L. E. McKnight (of Simons, McKnight, Simons, Mitchell & McKnight), of Enid, Okl., and Leonard H. Savage (of Cheek, Gibson, Savage & Benefield), of Oklahoma City, Okl., for plaintiff.

Chas. E. Dierker, U. S. Atty., and Robt. E. Shelton, Asst. U. S. Atty., both of Oklahoma City, Okl. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Paul R. Russell, Sp. Assts. to Atty. Gen., on the brief), for defendant.

VAUGHT, District Judge.

The plaintiff seeks to recover $1121.38, together with six per centum interest, for income tax for the year 1937 and interest paid under protest to H. C. Jones, Collector of Internal Revenue for the District of Oklahoma, defendant. The plaintiff filed its return on form 1120L, the form designed for life insurance companies, claiming it was taxable as a "life insurance company" under sections 201 to 203, inclusive, Revenue Act of 1936, 26 U...

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