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COCHRANE v. BANKERS' LIFE CO.

No. 8022.

30 F.2d 918 (1929)

COCHRANE, Insurance Com'r of Colorado, et al. v. BANKERS' LIFE CO.

Circuit Court of Appeals, Eighth Circuit.

February 14, 1929.

Attorney(s) appearing for the Case

Jean S. Breitenstein, of Denver, Colo. (William L. Boatright and Oliver Dean, both of Denver, Colo., on the brief), for plaintiffs in error.

L. Ward Bannister, of Denver, Colo. (Samuel M. January, of Denver, Colo., and R. B. Alberson, of Des Moines, Iowa, on the brief), for defendant in error.

Before BOOTH, Circuit Judge, and POLLOCK and DEWEY, District Judges.

DEWEY, District Judge.

This is an action originally brought by the Bankers' Life Company, defendant in error, to recover from the state of Colorado certain taxes which were paid under protest, and involves the construction of certain Colorado and Iowa statutes.

To an opinion of this court filed November 2, 1928, affirming the action of the District Court in permitting a recovery of the taxes so paid under protest, the plaintiff in error has filed a petition...

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