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UNITED STATES v. HOME TITLE CO.

No. 356.

285 U.S. 191 (1932)

UNITED STATES v. HOME TITLE INSURANCE 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 the United States.

Mr. Hugh Satterlee, with whom Mr. I. Herman Sher was on the brief, for respondent.

MR. JUSTICE BUTLER delivered the opinion of the Court.

Respondent filed returns in respect of capital stock taxes for the years ending June 30 in 1923, 1924 and 1925 under § 1000 of the Revenue Act of 1921 and § 700 of the Revenue Act of 1924.1 The first two reported taxes due. In the other, respondent claimed to be an insurance company taxable under § 246, and consequently exempt...

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