WILLIAMS, Judge.
The plaintiff brings this suit to recover $19,474.58, income taxes paid for the year 1923, together with interest thereon.
The averments in plaintiff's petition, material to the issue raised by the demurrer, are substantially as follows:
That said company is and at all times since the enactment of the Revenue Act of 1921 (42 Stat. 227), approved November 23, 1921, has been a life insurance company within the meaning of that act.
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