BALTIMORE EQUITABLE SOC. v. UNITED STATES

No. L—292.

3 F.Supp. 427 (1933)

BALTIMORE EQUITABLE SOC. v. UNITED STATES.

Court of Claims.

May 8, 1933.


Attorney(s) appearing for the Case

Newton K. Fox, of Washington, D. C. (Adrian C. Humphreys, of Washington, D. C., on the brief), for plaintiff.

Lisle A. Smith and Charles F. Kincheloe, both of Washington, D. C. (Charles B. Rugg, Asst. Atty. Gen., and Walter W. Mahon, of Washington, D. C., on the brief), for the United States.

Before GREEN, WHALEY, WILLIAMS, and LITTLETON, Judges.


GREEN, Judge.

This action is begun to recover taxes alleged to have been wrongfully collected from plaintiff for the years 1925, 1926, 1927, and 1928.

The plaintiff is a voluntary association doing an insurance business. The Commissioner assessed upon its net income for the years mentioned above the corporation income tax. The plaintiff claims to be exempt therefrom under the provisions of the statute that read as...

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