Legal Opinion
Jones v. Oklahoma Ben. Life Ass'n
Court of Appeals for the Tenth Circuit
Decided October 23, 1945No. 3139PublishedCited by 2 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
Oklahoma Benefit Life Association1 is a mutual benefit association incorporated under ch. 15, Tit. 36 O.S.A.1941. The Commissioner of Internal Revenue determined a deficiency in the Association’s income taxes for the year 1937. It paid the deficiency under protest and recovered a judgment against Jones, Collector, for the amount thereof, with interest. From that judgment, Jones, as Collector, has appealed.
The Commissioner determined the deficiency on the theory that the Association is not a life insurance company within the meaning of § 201(a) of the Revenue Act of…
2Cases cited8 opinions
- Helvering v. Oregon Mutual Life InsuranceSupreme Court of the United States · 1940
- General Life Ins. v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
- Lamana-Panno-Fallo Industrial Ins. v. CommissionerCourt of Appeals for the Fifth Circuit · 1942
- American Ins. Co. of Texas v. ThomasCourt of Appeals for the Fifth Circuit · 1944
- Kaskaskia Life Ins. Co. v. CommissionerUnited States Board of Tax Appeals · 1931
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3Cited by2 opinions
- A. & A. Tool & Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1950
- Commissioner v. National Reserve Ins.Court of Appeals for the Ninth Circuit · 1947