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EQUITABLE LIFE INSURANCE CO. OF IOWA v. COMMISSIONER

Docket No. 2612-75.

36 T.C.M. 1184 (1977)

T.C. Memo. 1977-299

Equitable Life Insurance Co. of Iowa v. Commissioner.

United States Tax Court.

Filed September 6, 1977.

Attorney(s) appearing for the Case

Marvin F. Peterson, 900 Hubbell Bldg., Des Moines, Iowa, for the petitioner. Ronald M. Frykberg, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined that petitioner, as transferee of the assets of Equity Insurance Company of Iowa, is liable for a deficiency in the transferor's 1969 corporate income tax of $14,122.95. The sole issue for decision is whether expenses incurred by Equity Insurance Company of Iowa (the transferor) in registering with the Securities and Exchange Commission certain variable annuity contracts under the...

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