West Virginia & Kentucky Ins. Agency v. Commissioner
United States Board of Tax Appeals
The petitioner was not a life insurance company within the meaning of section 242 of the Revenue Acts of 1921, 1924, and 1926.
1Opinion of the Court
WEST VIRGINIA & KENTUCKY INSURANCE AGENCY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
West Virginia & Kentucky Ins. Agency v. Commissioner
Docket Nos. 24170, 25494, 36638, 40455.
United States Board of Tax Appeals
18 B.T.A. 715; 1930 BTA LEXIS 2605;
January 9, 1930, Promulgated
The petitioner was not a life insurance company within the meaning of section 242 of the Revenue Acts of 1921, 1924, and 1926.
Benjamin H. Saunders, Esq., for the petitioner.
B. M. Coon, Esq., and C. R. Marshall, Esq., for the respondent.
SMITH
These four proceedings were by proper order consolidated for…
2Cases cited1 opinion
- West Virginia & Kentucky Ins. Agency v. CommissionerUnited States Board of Tax Appeals · 1930