JEWELERS' SAFETY FUND SOC. v. EDWARDS

Nos. 13, 14.

24 F.2d 385 (1928)

JEWELERS' SAFETY FUND SOC. v. EDWARDS, Collector of Internal Revenue. EDWARDS, Collector of Internal Revenue, v. JEWELERS' SAFETY FUND SOC.

Circuit Court of Appeals, Second Circuit.

February 4, 1928.


Attorney(s) appearing for the Case

Putney, Twombly & Putney, of New York City (Lemuel Skidmore, of New York City, of counsel), for plaintiff.

Charles H. Tuttle, U. S. Atty., of New York City (Thomas J. Crawford and Frank Chambers, Asst. U. S. Attys., both of New York City, and Edward H. Horton, Sp. Atty. Bureau Internal Revenue, of Washington, D. C., of counsel), for defendant.

Clarence C. Fowler, of New York City (Lemuel Skidmore, of New York City, of counsel), for Superintendent of Insurance.

Before MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.


MANTON, Circuit Judge.

We shall refer to the parties as below.

The first of these actions is brought to recover income tax paid in 1916, assessed under the 1916 Revenue Act (39 Stat. 756), and a tax on premiums paid under section 504 of the Revenue Act of 1917 (40 Stat. 315 [Comp. St. § 6309¼a]). The second action is for excess profits taxes for 1917 assessed under the provisions of the Act of September 8, 1916 (39 Stat. 756) as amended March 3,...

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