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NEW YORK LIFE INS. CO. v. BOWERS

Nos. 93 and 160.

283 U.S. 242 (1931)

NEW YORK LIFE INSURANCE COMPANY v. BOWERS, EXECUTOR. BOWERS, EXECUTOR, v. NEW YORK LIFE INSURANCE COMPANY.

Supreme Court of United States.

Decided April 13, 1931.

Attorney(s) appearing for the Case

Mr. James H. McIntosh for the New York Life Insurance Company.

Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key and John H. McEvers, Special Assistants to the Attorney General, Erwin N. Griswold, Clarence M. Charest, General Counsel, and Edward H. Horton, Special Attorney, Bureau of Internal Revenue, and Samuel C. Coleman, Assistant United States Attorney, were on the brief, for Bowers, Executor.

MR. JUSTICE BUTLER delivered the opinion of the Court.

The company sued the collector in the district court, southern district of New York, to recover capital stock taxes exacted under § 1000 (c) of the Revenue Act of 19181 for four years ending June 30, 1922. A jury was waived and the case was submitted on an agreed statement of facts. The court held the taxes for the first three years were rightly collected and as to the causes...

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