Insurance Co. of North America v. McCoach
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the Eastern District of Pennsylvania; Dickinson, Judge. Suit by the Insurance Company of North America against William McCoach, Collector of Internal Revenue, to recover taxes paid. There was a judgment for plaintiff for less than he demanded (218 Fed. 90S), and he brings error.
1Opinion of the Court
McPHERSON, Circuit Judge.
Under the act of August 5, 1909,' the government compelled the Insurance Company of, North America to pay an excise tax with respect to its net income for the years 1910 and 1911. This suit is brought to recover a part of the tax, the company claiming that too much had been exacted. In the court below two items were in dispute, and, as the company obtained judgment for only one' of them, this writ of error presents the question whether judgment should have been entered for the other item also, a sum of $2,503.47, with interest.. The opinion of the district judge is…
2Cases cited3 opinions
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- United States v. HealeySupreme Court of the United States · 1895
- United States v. HealeySupreme Court of the United States · 1895
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