Connecticut Mut. Life Ins. Co. v. Eaton
District Court, D. Connecticut
At Law. Action by the Connecticut Mutual Life Insurance Company against Robert O. Eaton, as Collector of Internal Revenue for the District of Connecticut. Trial to court.
1Opinion of the Court
THOMAS, District Judge.
This case, like that of Connecticut General Life Insurance Co. v. Eaton, Collector (D. C.) 218 Fed. 188, was brought to recover taxes paid under protest to defendant as Collector of Internal Revenue for the district of Connecticut, which plaintiff claims were illegally assessed against it under and by virtue of the act of Congress approved August 5, 1909 (36 Stat. 112, c. 6, § 38 [Comp. St. 1913, §§ 6300, 6301]), entitled “An act to provide revenue, equalize duties and encourage the industries of the United States, and for other purposes.” The essential provisions of…
2Cases cited3 opinions
- 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
3Cited by9 opinions
- New York Life Ins. v. AndersonCourt of Appeals for the Second Circuit · 1920
- Metropolitan Life Insurance v. StateIndiana Supreme Court · 1924
- Metropolitan Life Insurance v. StateIndiana Supreme Court · 1917
- Prudential Ins. Co. of America v. HeroldDistrict Court, D. New Jersey · 1918
- Southern Pac. Co. v. LoweDistrict Court, S.D. New York · 1917
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