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ATLANTIC LIFE INS. CO. v. MONCURE

35 F.2d 360 (1929)

ATLANTIC LIFE INS. CO. v. MONCURE.

District Court, E. D. Virginia, at Richmond.

October 7, 1929.

Attorney(s) appearing for the Case

A. D. Christian, of Richmond, Va., for plaintiff.

Paul W. Kear, U. S. Atty., of Norfolk, Va., C. M. Charest, Gen. Counsel, and E. H. Horton, Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.

GRONER, District Judge.

Plaintiff in this action seeks recovery of excess profits taxes assessed and collected for the calendar year 1917 in the sum of $15,882.44, under the provisions of the Revenue Act of October 3, 1917 (40 Stat. 300), on the ground that its legal reserve as of December 31, 1916, constituted invested capital as that term is defined by Congress in section 207 of said Revenue Act of 1917, and that the amount of said legal reserve was erroneously...

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