SWEENEY, District Judge.
The question presented in this action is whether the taxpayer, a life insurance company, is entitled to recover $12,610.20 and interest thereon in the amount of $1,416.14, a total of $14,026.34, representing an alleged overpayment of federal income tax for the calendar year 1934. It claims error on the part of the Commissioner in disallowing its claim either (a) as a reserve fund required by law or (b) as interest paid or accrued on an indebtedness...
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