EMPIRE TITLE & GUARANTEE CO. v. UNITED STATES

No. 146.

101 F.2d 69 (1939)

EMPIRE TITLE & GUARANTEE CO. v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

January 9, 1939.


Attorney(s) appearing for the Case

McPike & Zimmer, of New York City (Edward G. Zimmer, of New York City, of counsel), for plaintiff.

Michael F. Walsh, U. S. Atty., of Brooklyn, N. Y. (James W. Morris, Asst. Atty. Gen., J. Louis Monarch and Arthur L. Jacobs, Sp. Assts. to Atty. Gen., and Vine H. Smith and Hyman H. Goldstein, Asst. U. S. Attys., both of Brooklyn, N. Y., of counsel), for the United States.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

These are cross appeals by the taxpayer and government from a judgment entered granting recovery to the plaintiff for the first cause of action (1933 tax) and dismissing plaintiff's second cause of action (1934 tax). The taxpayer is a New York corporation organized under its insurance laws and subject to the regulations of the New York State Insurance Department. It filed a capital stock tax return for the taxable years ending June 30, 1933...

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