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AMERICAN INS. CO. OF TEXAS v. THOMAS

No. 11053.

146 F.2d 434 (1944)

AMERICAN INS. CO. OF TEXAS v. THOMAS, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied January 22, 1945.

Attorney(s) appearing for the Case

Percy C. Fewell, of Dallas, Tex., for appellant.

Hilbert P. Zarky, Sewall Key, Helen R. Carloss, and Harold D. Cohen, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and A. W. Christian, Asst. U. S. Atty., of Dallas, Tex., for appellee.

Before HUTCHESON, WALLER, and LEE, Circuit Judges.

WALLER, Circuit Judge.

Appellant, asserting that it is a mutual, legal reserve, level premium, health and accident insurance company having, but not theretofore exercising, the power of assessment of its members, sued the Collector of Internal Revenue for the recovery of income taxes which it alleges were assessed illegally in the years 1937, 1939, and 1940, largely, perhaps entirely, against the excess of premium receipts...

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