1. Home
  2. Browse Decisions
  3. F.2d
  4. 34 F.2d
  5. 34 F.2d 504 (1929)
 

LAWYERS' MORTGAGE CO. v. BOWERS

34 F.2d 504 (1929)

LAWYERS' MORTGAGE CO. v. BOWERS, Collector of Internal Revenue.

District Court, S. D. New York.

August 2, 1929.

Attorney(s) appearing for the Case

Shearman & Sterling, of New York City, for plaintiff.

Charles H. Tuttle, U. S. Atty., and Samuel C. Coleman, both of New York City, for defendant.

FRANK J. COLEMAN, District Judge.

The only question presented is whether plaintiff was an "insurance company," within the meaning of the Revenue Act of 1921, § 1000 (42 Stat. 294). It voluntarily paid a capital stock tax for each of the fiscal years in question, and now seeks a refund on the ground that it was an "insurance company," and therefore expressly exempt under the statute in force at the time. Concededly it...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases