Hall Approved Free Access to American Case Law
U.S. Court of Appeals for the Ninth Circuit, 1972

Inter-American Life Insurance Co. v. Commissioner of Internal Revenue

Inter-American Life Insurance Co. v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Ninth Circuit · Decided December 5, 1972
469 F.2d 697; 31 A.F.T.R.2d (RIA) 412; 1972 U.S. App. LEXIS 6447 (Federal Reporter, Second Series)

Inter-American Life Insurance Co. v. Commissioner of Internal Revenue

Opinion

469 F.2d 697

73-1 USTC P 9127

INTER-AMERICAN LIFE INSURANCE CO., Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 71-2766.

United States Court of Appeals,
Ninth Circuit.

Dec. 5, 1972.

On petition to review a decision of the Tax Court; George Whitney, Judge.

Jack E. Evans (argued), Phoenix, Ariz., for petitioner-appellant.

Abbott M. Sellers, Atty. (argued), Bennet N. Hollander, Issie L. Jenkins, Meyer Rothwacks, Attys., Scott P. Crampton, Asst. Atty. Gen., Washington, D. C., Sheldon Sisson, Atty., K. Martin Worthy, Chief Counsel, IRS, Washington, D. C., for respondent-appellee.

Before DUNIWAY and WRIGHT, Circuit Judges, and RENFREW, District Judge.*

PER CURIAM:

1

The judgment of the Tax Court is affirmed for the reasons stated by it in Inter-American Life Ins. Co. v. C. I. R., 1971, 56 T.C. 497.

*

Honorable Charles B. Renfrew, United States District Judge, Northern District of California, sitting by designation

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

↑