LOUISVILLE TITLE CO. v. LUCAS


27 F.2d 413 (1928)

LOUISVILLE TITLE CO. v. LUCAS, Collector of Internal Revenue.

District Court, W. D. Kentucky, at Louisville.

June 30, 1928.


Attorney(s) appearing for the Case

Trabue, Doolan, Helm & Helm, of Louisville, Ky., for plaintiff.

Thos. J. Sparks, U. S. Atty., and Frank A. Ropke, Asst. U. S. Atty., both of Louisville, Ky., C. M. Charest, Gen. Counsel Bureau of Internal Revenue, and E. H. Horton, Atty. Bureau Internal Revenue, both of Washington, D. C., for defendant.


DAWSON, District Judge.

In this suit plaintiff seeks to recover of the defendant $704, paid by it to the defendant as collector on July 22, 1922, under section 1000 of the Revenue Act of 1921 (Comp. St. § 5980n), for the year ending June 30, 1923. The suit is bottomed upon the claim that the plaintiff, at the time of the imposition and collection of the tax sought to be recovered herein, was an insurance company other than a life or mutual insurance company,...

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