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ALLIANCE INS. CO. OF PHILADELPHIA v. MacLAUGHLIN

Nos. 15700, 15702.

49 F.2d 361 (1931)

ALLIANCE INS. CO. OF PHILADELPHIA v. MacLAUGHLIN, Collector of Internal Revenue. INSURANCE CO. OF PENNSYLVANIA v. SAME.

District Court, E. D. Pennsylvania.

March 10, 1931.

Attorney(s) appearing for the Case

Edward M. Biddle and Robert T. McCracken, both of Philadelphia, Pa., for plaintiffs.

Paul Freeman, Asst. U. S. Atty., of Philadelphia, Pa., and E. H. Horton, Gen. Counsel, Internal Revenue Bureau, of Washington, D. C., for defendant.

KIRKPATRICK, District Judge.

In these two actions at law the plaintiffs are suing to recover income taxes paid by them for the calendar year 1928. The cases are before the court upon statutory demurrers which, under the Pennsylvania Practice Act (12 PS § 382 et seq.), admit all the facts pleaded, and the single issue in both cases is whether the assessment and collection of the taxes were legal.

The plaintiffs are stock fire insurance companies incorporated...

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