[Download] "Penn Mut. Life Ins. Co. v. Commissioner of Internal Revenue" by Circuit Court of Appeals, Third Circuit # eBook PDF Kindle ePub Free

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eBook details

• Title: Penn Mut. Life Ins. Co. v. Commissioner of Internal Revenue
• Author : Circuit Court of Appeals, Third Circuit
• Release Date : January 28, 1937
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 79 KB

Description

This is an appeal from a decision of the Board of Tax Appeals. The petitioner is the Penn Mutual Life Insurance Company, a Pennsylvania corporation, engaged in carrying on the business of a mutual life insurance company, having no capital stock; and its policyholders constitute its members. The controversy here involved relates to alleged federal income tax deficiencies which were found by the Board of Tax Appeals to be in the amount of $38,884.14 for the year 1926, and in the amount of $26,322.55 for the year 1928. The revenue acts under which the taxes against the respondent have been levied, though of different years, are the same in terms so far as the pertinent parts thereof are concerned. We are therefore setting out as a note to this opinion the pertinent sections of the Revenue Act of 1928 (sections 201-203 [26 U.S.C.A. §§ 201-203 and notes]) and Regulations 74 pertaining thereto.

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