MEMORANDUM OPINION
WILLIAM M. TAYLOR, Jr., District Judge.
Plaintiff Cardinal Life Insurance Company, of Lubbock, Texas, seeks to recover income tax and interest assessed against it in the amount of One Hunderd Twenty-Six Thousand Seven Hundred Fifty-Three and 37/100 Dollars ($126,753.37) for the taxable years 1955, 1956, 1958, 1959 and 1960 as follows:
1955 $ 3,329.46 1956 56,300.53 1958 22,594.83 1959...
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