U.S. Court of Appeals for the Fifth Circuit, 1943

Abilene Life Ins. v. Commissioner

U.S. Court of Appeals for the Fifth Circuit · Decided July 15, 1943 · Cir, Given, Holmes, Hutcheson, Insurance, Revenue, Waller

137 F.2d 191; 31 A.F.T.R. (P-H) 378; 1943 U.S. App. LEXIS 2782 (Federal Reporter, Second Series)

Counsel

Robert Ash, of Washington, D. C., for petitioner., Gerald C. Mann, Atty. Gen., and Grover Sellers, both of Austin, Tex., for State of Texas as amicus curiae for petitioner., Willard H. Pedrick, Sewall Key, and Samuel H. Levy, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John W. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Cases that cite this one

2 later published cases cite this decision.

Jones v. Oklahoma Ben. Life Ass'n (10th Cir. 1945)
Independent Life & Accident Ins. Co. v. Commissioner of Internal Revenue (5th Cir. 1943)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

WALLER, Circuit Judge.

The issues, contentions, and proceedings here are practically identical with the issues, contentions, and proceedings in the case of General Life Insurance Co. v. Commissioner of Internal Revenue, 5 Cir., 137 F.2d 185, and is governed by the decision in the latter case, rendered July 8, 1943. We hold that, for federal income tax purposes, Petitioner is a life insurance company within the purview of Secs. 201(a) and 202(b) of Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, §§ 201(a), 202(b), and that Petitioner is not a Benevolent Life Insurance Association of a purely local nature within the exemption of Sec. 101(10), Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 101(10).

Reversed.

HOLMES, Circuit Judge, dissents for the reasons given in the case of General Life Insurance Co., v. Commissioner of Internal Revenue, 5 Cir., 137 F.2d 185.

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