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GREAT SOUTHERN LIFE INS. CO. v. UNITED STATES

No. K-422.

42 F.2d 319 (1930)

GREAT SOUTHERN LIFE INS. CO. v. UNITED STATES.

Court of Claims.

June 16, 1930.

Attorney(s) appearing for the Case

Charles Kerr, of Washington, D. C. (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.

In this suit plaintiff seeks to recover $2,522.29, income tax alleged to have been erroneously and illegally collected for the year 1926, under the provisions of sections 242 to 245, inclusive, of the Revenue Act of 1926 (26 USCA § 1001 note and §§ 1002-1005), with interest.

Plaintiff bases its right to recover on the decision of the Supreme Court in National Life Insurance Co. v. United States,

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