MUTUAL TRUST LIFE INS. CO. v. UNITED STATES

No. L-22.

45 F.2d 288 (1930)

MUTUAL TRUST LIFE INS. CO. v. UNITED STATES.

Court of Claims.

December 8, 1930.


Attorney(s) appearing for the Case

Earl W. Shinn, of Washington, D. C., for plaintiff.

Lise A. Smith, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges.


LITTLETON, Judge.

This suit was instituted to recover $6,538.58, with interest from September 6, 1923, alleged to represent an overpayment of income tax for 1922 erroneously and illegally collected. The basis of the claimed overpayment is that upon the decision in National Life Insurance Co. v. United States, 277 U.S. 508, 48 S.Ct. 591, 72 L. Ed. 968, holding that the 4 per cent. of the mean of the reserve funds of an insurance company...

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