Oklahoma Ben. Life Ass'n v. Jones

VAUGHT, District Judge.

The plaintiff seeks to recover $1121.38, together with six per centum interest, for income tax for the year 1937 and interest paid under protest to H. C. Jones, Collector of Internal Revenue for the District of Oklahoma, defendant. The plaintiff filed its return on form 1120L, the form designed for life insurance companies, claiming it was taxable as a “life insurance company” under sections 201 to 203, inclusive, Revenue Act of 1936, 26 U.S.C.A.Int.Rev.Code §§ 201-203. The plaintiff was reassessed by the Commissioner of Internal Revenue on the theory it should be taxed…