Prudential Ins. Co. of America v. Herold
District Court, D. New Jersey
At Law. Action by the Prudential Insurance Company of America against Herman C. H. Herold, Collector of Internal Revenue for the Fifth District of New Jersey, to recover alleged excess taxes exacted under the Corporation Excise Tax Law of August 5, 1909.
1Opinion of the Court
HAIGHT, District Judge.
The plaintiff seeks to recover certain moneys which it claims were illegally assessed and exacted from it, by way of taxes, under the Corporation Excise Tax Law of August 5, 1909 (36 Stat. L. 112, c. 6, § 38). The case was tried without a jury, pursuant to sections 649 and 700 of the Revised Statutes (U. S. Comp. Stat. 1916, §§ 1587, 1668). By reason of a stipulation entered into between the parties, and the abandonment by the plaintiff of any claim to recover on certain items referred to in the stipulation, the. questions to be decided have been reduced to two. They…
2Cases cited7 opinions
- McCoach v. Insurance Co. of North AmericaSupreme Court of the United States · 1917
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
- Herold v. Mutual Benefit Life Ins.Court of Appeals for the Third Circuit · 1913
- Connecticut General, Life Ins. Co. v. EatonDistrict Court, D. Connecticut · 1914
- Commonwealth v. Penn Mutual Life InsuranceSupreme Court of Pennsylvania · 1916
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Commissioner v. Standard Life & Accident InsuranceSupreme Court of the United States · 1977
- New York Life Ins. v. AndersonCourt of Appeals for the Second Circuit · 1920
- Continental Insurance v. United StatesUnited States Court of Claims · 1973
- Phoenix Mut. Life Ins. Co. v. CommissionerUnited States Tax Court · 1991
- Commissioner v. Standard Life & Accident InsuranceSupreme Court of the United States · 1977
1 more not listed; retrieve them via the Exa API.