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ÆTNA LIFE INS. CO. v. EATON

No. 382.

43 F.2d 711 (1930)

ÆTNA LIFE INS. CO. v. EATON, Internal Revenue Collector.

Circuit Court of Appeals, Second Circuit.

July 14, 1930.

Attorney(s) appearing for the Case

Day, Berry & Reynolds, of Hartford, Conn., and Bruce & Bullitt, of Louisville, Ky. (William Marshall Bullitt, of Louisville, Ky., and Harry W. Reynolds, of Hartford, Conn., of counsel), for appellant.

John Buckley, U. S. Atty., and George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn. (C. M. Charest, Gen. Counsel, and E. H. Horton, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

This appeal involves the right of the Ætna Life Insurance Company to recover from Eaton personally, who is collector of internal revenue, $376,340.37, corporation income taxes for the years 1923 and 1924, which he collected from it.

Ætna had filed its returns for income taxes for the years 1922, 1923, and 1924, paid the taxes thereunder, and filed claims for refunds, aggregating $102,532.86, on account of certain...

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