(Download) "Commissioner of Internal Revenue v. Volunteer State Life Ins. Co." by United States Court Of Appeals For The Sixth Circuit ~ eBook PDF Kindle ePub Free

eBook details

Title: Commissioner of Internal Revenue v. Volunteer State Life Ins. Co.
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 12, 1940
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 70 KB

Description

The sole question presented in this appeal is whether, in computing income tax, certain items are deductible from income as investment expenses of a life insurance company, within the purview of Â§ 203(a)(5) of the Revenue Act of 1928, 45 Stat. 791, 26 U.S.C.A. Int. Rev. Acts. The Commissioner seeks to review a decision of the Board of Tax Appeals (35 B.T.A. 491) holding the following items deductible as such expenses in the years 1929 and 1930: