PRUDENTIAL INSURANCE COMPANY OF AMERICA v. UNITED STATES

No. 55-59.

319 F.2d 161 (1963)

The PRUDENTIAL INSURANCE COMPANY OF AMERICA v. The UNITED STATES.

United States Court of Claims.

June 7, 1963.


Attorney(s) appearing for the Case

Francis A. Goodhue, Jr., New York City, for plaintiff. Arthur E. Schmauder, Frank G. Koch, Newark, N. J.; John H. Perkins, Jr., Peter J. Sturtevant, Dewey, Ballantine, Bushby, Palmer & Wood; and Arnold I. Burns, New York City, were on the briefs.

Earl L. Huntington, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner, and Mitchell Samuelson, Washington, D. C., were on the brief.

Paul F. Myers, John E. Skilling, Washington, D. C.; Joseph H. Collins, George E. Walton, Bernard G. Hildebrand, Gerard J. Talbot, New York City, Robert H. Myers, and Williams, Myers & Quiggle, Washington, D. C., filed a brief for the Metropolitan Life Insurance Company, amicus curiae.

Before JONES, Chief Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.


DURFEE, Judge.*

This is an action to recover an alleged overpayment by plaintiff of Federal income tax for the calendar year 1949. Plaintiff is a mutual life insurance company organized under the laws of the State of New Jersey. In 1949, it was engaged in the insurance business in the United States and Canada.

During the year 1949, plaintiff paid a tax imposed by the Provinces of Ontario...

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