# Jefferson Standard Life Insurance v. Commissioner of Internal Revenue

> Court of Appeals for the Fourth Circuit · June 11, 1936 · 83 F.2d 1012

URL: https://www.frixlaw.com/law-library/cases/6866749

## Case

- **Full name:** JEFFERSON STANDARD LIFE INSURANCE COMPANY v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** Court of Appeals for the Fourth Circuit
- **Decided:** June 11, 1936
- **Citations:** 83 F.2d 1012; 17 A.F.T.R. (P-H) 1238; 1936 U.S. App. LEXIS 2728
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6866749

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6866749. Public record. Not legal advice.