N. V. LEVENSVERZEKERING-M., ETC. v. UNITED STATES

Civ. No. 4685.

121 F.Supp. 116 (1954)

N. V. LEVENSVERZEKERING-MAATSCHAPPIJ VAN DE NEDERLANDEN v. UNITED STATES.

United States District Court, D. Connecticut.

March 23, 1954.


Attorney(s) appearing for the Case

Robert C. Danaher, Buckley, Creedon, Gallivan & Danaher, Hartford, Conn., for plaintiff.

Simon S. Cohen, U. S. Atty., Hartford, Conn., H. Brian Holland, Asst. Atty. Gen., Walter B. Langley, and Andrew D. Sharpe, Special Assts. to the Atty. Gen., for defendant.


SMITH, District Judge.

The facts in this case are undisputed. Plaintiff's Withholding Agent in this country on March 15, 1948 paid a tax on behalf of plaintiff based on income receipts from dividends and interest received in 1947 on securities held here. A Treaty between the United States and the Kingdom of the Netherlands entered into in 1948 reduced or eliminated tax on these dividends and interest payments received, retroactive to January 1, 1947. This resulted...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases