AMERICAN FIDELITY & CAS. CO. v. LONDON & EDINBURGH INS. CO.

No. 10012.

354 F.2d 214 (1965)

AMERICAN FIDELITY AND CASUALTY COMPANY, Inc., Appellant, v. The LONDON AND EDINBURGH INSURANCE COMPANY, Limited, and The Dominion Insurance Company, Limited, Appellees.

United States Court of Appeals Fourth Circuit.

Decided December 2, 1965.


Attorney(s) appearing for the Case

Alan G. Fleischer, Richmond, Va. (Hirschler & Fleischer, Richmond, Va., on brief), for appellant.

William R. Cogar, Richmond, Va. (John S. Davenport, III, Richmond, Va., and Harold Davis, New York City, on brief), for appellees.

Before HAYNSWORTH, Chief Judge, and ALBERT V. BRYAN and J. SPENCER BELL, Circuit Judges.


J. SPENCER BELL, Circuit Judge:

The American Fidelity Insurance Company seeks to recover the sum of $47,333.11 alleged to be due it by way of reimbursement of Federal Reinsurance Taxes paid pursuant to a reinsurance treaty with The London and Edinburgh Insurance Company and The Dominion Insurance Company. The latter two companies being foreign, federal stamp taxes were payable on the reinsurance premiums. 26 U.S.C.A. §...

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