55 T.C. 1036 (1971), 4223-69, Western and Southern Life Insurance Co. v. C.I.R.

Citation: 55 T.C. 1036

Opinion Judge: TANNENWALD, Judge:

Party Name: WESTERN AND SOUTHERN LIFE INSURANCE COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

Attorney: Lawrence H. Kyte, Alan R. Vogeler, and Arthur K. Mason, for the petitioner. Rodney G. Haworth, for the respondent.

Judge Panel: SIMPSON, J., dissenting:

Case Date: March 23, 1971

Court: U.S. Tax Court