McCOACH v. INSURANCE CO. OF N. AMER

No. 475.

244 U.S. 585 (1917)

McCOACH, COLLECTOR OF INTERNAL REVENUE, v. INSURANCE COMPANY OF NORTH AMERICA.

Supreme Court of United States.

Decided June 11, 1917.


Attorney(s) appearing for the Case

Mr. Assistant Attorney General Wallace for petitioner.

Mr. B.F. Pepper, with whom Mr. G.W. Pepper and Mr. Bayard Henry were on the brief, for respondent.


MR. JUSTICE PITNEY delivered the opinion of the court.

This was an action brought by respondent, a fire and marine insurance company of the State of Pennsylvania, to recover a part of the excise taxes exacted of it for the years 1910 and 1911 under the Act of August 5, 1909, c. 6, § 38, 36 Stat. 11, 112. As the case comes here, only two items are in dispute, one for each of the years mentioned, representing the tax upon amounts added in each of those years to...

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