BANKERS' RESERVE LIFE CO. v. UNITED STATES

No. K-408.

42 F.2d 313 (1930)

BANKERS' RESERVE LIFE CO. v. UNITED STATES.

Court of Claims.

June 16, 1930.


Attorney(s) appearing for the Case

Charles Kerr, of Washington, D. C. (James H. Adams, of Omaha, Neb., and John J. Esch, A. K. Shipe, and Esch, Kerr, Wooley, Newton & Shipe, all of Washington, D. C., on the brief), for plaintiff.

Edward H. Horton and Lisle A. Smith, both of Washington, D. C., and Charles P. Sisson, Asst. Atty. Gen. (Charles F. Kincheloe, of Washington, D. C., on the brief), for the United States.

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


On Demurrer.

LITTLETON, Judge.

This suit was instituted to recover $27,727.71, the entire amount of income tax assessed, collected, and paid for the year 1924 under the provisions of sections 242 to 245, inclusive, of the Revenue Act of 1924 (26 USCA § 1001 note and §§ 1002-1005).

Plaintiff is a life insurance company organized under the laws of the state of Nebraska, with office and place...

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