Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $1,135.83 in the petitioner's income tax liability for the year 1939.
The primary issue is whether the petitioner, during the year 1939, was a life insurance company within the provisions of section 201 of the Internal Revenue Code, or was a mutual insurance company, other than life, within the meaning of section 207 thereof.
If the petitioner is held to be a mutual...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.