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NAT'L LIFE INS. CO. v. UNITED STATES

No. 228.

277 U.S. 508 (1928)

NATIONAL LIFE INSURANCE COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided June 4, 1928.

Attorney(s) appearing for the Case

Messrs. Wm. Marshall Bullitt and J. Harry Covington, with whom Mr. George B. Young was on the brief, for petitioner.

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Solicitor General Mitchell was on the brief, for the United States.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

In 1921, departing from previous plans, Congress laid a tax on life insurance companies based upon the sum of all interests and dividends and rents received, less certain specified deductions — (1) interest derived from tax exempt securities, if any; (2) a sum equal to four per centum of the company's legal reserve diminished by the amount of the interest described...

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