WOODROUGH, Circuit Judge.
This appeal is to reverse a decree entered pursuant to a motion to dismiss a bill of complaint praying declaratory judgment under Section 274d of the Judicial Code, 28 U.S.C.A. § 400. The complaint disclosed diversity of citizenship and more than three thousand dollars involved and alleged:
"The plaintiff, New York Life Insurance Company, is engaged in the life insurance business, and on June 28, 1927, it issued its Policy No...
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