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JOHN HANCOCK MUTUAL LIFE INSURANCE CO. v. NEILL

Nos. 8399, 8423.

319 P.2d 195 (1957)

JOHN HANCOCK MUTUAL LIFE INSURANCE COMPANY, a life insurance corporation, Plaintiff-Respondent, v. P. G. NEILL, as Tax Collector of the State of Idaho, Defendant-Appellant. The UNION CENTRAL LIFE INSURANCE COMPANY, a life insurance corporation, Plaintiff-Respondent, v. P. G. NEILL, as Tax Collector of the State of Idaho, Defendant-Appellant.

Supreme Court of Idaho.

December 11, 1957.

Attorney(s) appearing for the Case

Graydon W. Smith, Atty. Gen., Edward J. Aschenbrener and Elbert E. Gass, Asst. Attys. Gen., Boise, for appellant.

Ralph R. Breshears, Boise, for respondents.

Claude Marcus, Oscar W. Worthwine, Lloyd E. Haight and Carey H. Nixon, Boise, Alan G. Paine, Spokane, Wash., F. Gerald Irvine, Salt Lake City, Utah, A. L. Merrill, Pocatello, and Parry, Robertson & Daly, Twin Falls, and Franklin J. Allen, Salt Lake City, Utah, amici curiae.

TAYLOR, Justice.

Subsequent to the first opinion filed February 8, 1957, rehearing was had on November 4, 1957. The first opinion is withdrawn and the following substituted.

Plaintiffs (respondents), both life insurance companies (§ 63-3038, I.C.), brought separate actions against defendant (appellant) state tax collector, to recover taxes alleged to have been erroneously paid. The issues being the same in each, the cases were consolidated. The refunds...

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