ATLANTIC COAST LIFE INS. CO. v. UNITED STATES

No. 1712.

76 F.Supp. 627 (1948)

ATLANTIC COAST LIFE INS. CO. v. UNITED STATES.

District Court, E. D. South Carolina, at Charleston.

January 16, 1948.


Attorney(s) appearing for the Case

Hagood, Rivers & Young, of Charleston, S. C., for plaintiff.

Ben Scott Whaley, U. S. Atty. and Louis M. Shimel, Asst. U. S. Atty., both of Charleston, S. C., for defendant.


Atlantic Coast Life Insurance Company, a corporation engaged in industrial insurance, having paid taxes imposed under the Social Security Act, 26 U.S.C.A. Int.Rev. Code, §§ 1400-1432, brought this action (under the Tucker Act, 28 U.S.C.A. § 41 (20) to recover the sum of $2,933.30 alleged to have been erroneously assessed for the last three quarters of the year 1945 (April 1 to December 31, 1945). The assessment had been determined by the Commissioner of Internal...

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