Opinion

Jefferson Standard Life Insurance v. Commissioner of Internal Revenue

83 F.2d 1012
17 A.F.T.R. (P-H) 1238
1936 U.S. App. LEXIS 2728

Court: Court of Appeals for the Fourth Circuit
Filed: Jun 11, 1936
Status: Published
Cited by: 0 cases
Authority: More cited than 16.2%

The opinion

PER CURIAM.

On the authority of Helvering v. Independent Life Ins. Co., 292 U.S. 371 , 54 S.Ct. 758 , 78 L.Ed. 1311 , we are of opinion that the decision of the Board of Tax Appeals in this case should be reversed'. We are also of opinion that, as it is admitted by both sides and found by the Board that the book value of the home office building should have been $2,940,018.47 instead of $3,069,498.47, the deficiency properly assessable against the taxpayer for the year 1927 was $802.22. The decision appealed from will be modified accordingly.

Reversed.

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