CHASE NAT. BANK v. UNITED STATES

No. 77.

278 U.S. 327 (1929)

CHASE NATIONAL BANK ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided January 2, 1929.


Attorney(s) appearing for the Case

Messrs. Dallas S. Townsend and Wm. Marshall Bullitt, with whom Mr. Henry Walton Proffitt was on the brief, for The Chase National Bank et al.

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

Mr. L.L. Hamby filed a brief as amicus curiae, by special leave of Court.


MR. JUSTICE STONE delivered the opinion of the Court.

This case comes here from the Court of Claims, under § 288, Title 28, U.S. Code, 43 Stat. 939, on certified questions of law concerning which instructions are desired for the proper disposition of the cause. The facts certified are: on September 13, 1922, after the effective date of the Revenue Act of 1921, Herbert W. Brown procured three insurance policies on his...

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