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BOWERS v. LAWYERS MORTGAGE CO.

No. 355.

285 U.S. 182 (1932)

BOWERS, EXECUTOR, v. LAWYERS MORTGAGE CO.

Supreme Court of United States.

Decided March 14, 1932.

Attorney(s) appearing for the Case

Mr. Claude R. Branch, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. J. Louis Monarch, J.P. Jackson, Francis H. Horan, Clarence M. Charest, E.H. Horton, and Walter W. Mahon were on the brief, for petitioner.

Mr. Harry W. Forbes, with whom Mr. John A. Garver was on the brief, for respondent.

Mr. JUSTICE BUTLER delivered the opinion of the Court.

Respondent voluntarily paid the capital stock tax imposed on domestic corporations by § 1000, Revenue Act of 1921, 42 Stat. 294, for the fiscal years ending June 30 in 1922 and 1923. Thereafter it applied for refund on the ground that it was an insurance company taxable only under § 246, 42 Stat. 262. The claim was denied. It brought this action in the federal...

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