PER CURIAM:
The judgment of the Tax Court is affirmed for the reasons stated by it in Inter-American Life Ins. Co. v. C. I. R., 1971, 56 T.C. 497.
INTER-AMERICAN LIFE INSURANCE CO., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
469 F.2d 697
Authorities cited
No cited authorities resolved to law.co cases yet.