COLUMBIAN NAT. FIRE INS. CO. v. UNITED STATES

No. 42123.

9 F.Supp. 688 (1935)

COLUMBIAN NAT. FIRE INS. CO. v. UNITED STATES.

Court of Claims.

February 4, 1935.


Attorney(s) appearing for the Case

William P. Smith, of Washington, D. C. (Elven T. Larson, on the brief), for plaintiff.

Guy Patten, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


GREEN, Judge.

Plaintiff seeks to recover $33,429.07, with interest, on account of income taxes alleged to have been overpaid by it for the year 1929 under the Revenue Act of 1928. A timely and proper claim for refund was filed and rejected.

It appears that the plaintiff is a fire insurance company organized under the laws of Michigan in 1911, began business in March, 1913, and its first policy was issued in that month. On November 1, 1922, the plaintiff took...

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