NEW YORK LIFE INS. CO. v. BOWERS


34 F.2d 60 (1929)

NEW YORK LIFE INS. CO. v. BOWERS, Internal Revenue Collector.

District Court, S. D. New York.

May 25, 1929.


Attorney(s) appearing for the Case

James H. McIntosh, of New York City, for plaintiff.

Charles H. Tuttle, U. S. Atty., of New York City (Samuel C. Coleman, of New York City, of counsel), for defendant.


MACK, Circuit Judge.

Action to recover capital stock taxes assessed under title 10 of the 1918 Revenue Act, 40 Stat. 1126, §§ 1000-1009, tried upon stipulated facts.

The first question is whether, admitting the applicability of the 1918 act for the years in question, the assets of plaintiff in respect to which the assessment was made were taxable thereunder. For each of the years these assets were: (1) Such sums as about two weeks after the close...

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