St. Louis Mut. Life Ins. Co. v. Commissioner
United States Board of Tax Appeals
1. JURISDICTION - SECTIONS 1005(A) OF THE REVENUE ACT OF 1926 AND 1101(A) AND (B) OF THE REVENUE ACT OF 1932. - Where more than three months have elapsed since the entry of a decision of this Board but a motion was properly filed within that period to vacate such decision, held, the Board is not functus officio as to such motion and can vacate or modify such decision. 2. DEDUCTIONS. - LIFE INSURANCE COMPANIES. - Section 245(b) OF THE REVENUE ACT OF 1926. - Where life…
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1. JURISDICTION - SECTIONS 1005(A) OF THE REVENUE ACT OF 1926 AND 1101(A) AND (B) OF THE REVENUE ACT OF 1932. - Where more than three months have elapsed since the entry of a decision of this Board but a motion was properly filed within that period to vacate such decision, held, the Board is not functus officio as to such motion and can vacate or modify such decision. 2. DEDUCTIONS. - LIFE INSURANCE COMPANIES. - Section 245(b) OF THE REVENUE ACT OF 1926. - Where life insurance company did not include in gross income for the taxable year the rental value of space in buildings owned and…
1Opinion of the Court
ST. LOUIS MUTUAL LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
St. Louis Mut. Life Ins. Co. v. Commissioner
Docket No. 61006.
United States Board of Tax Appeals
30 B.T.A. 1319; 1934 BTA LEXIS 1183;
July 31, 1934, Promulgated
1. JURISDICTION - SECTIONS 1005(A) OF THE REVENUE ACT OF 1926 AND 1101(A) AND (B) OF THE REVENUE ACT OF 1932. - Where more than three months have elapsed since the entry of a decision of this Board but a motion was properly filed within that period to vacate such decision, held, the Board is not functus officio as to such motion and can…
2Cases cited3 opinions
- Helvering v. Independent Life InsuranceSupreme Court of the United States · 1934
- Rockford Life Insurance v. CommissionerSupreme Court of the United States · 1934
- St. Louis Mut. Life Ins. Co. v. CommissionerUnited States Board of Tax Appeals · 1934