Legal Opinion
National Life Insurance v. United States
Supreme Court of the United States
Decided June 4, 1928No. 228Published
1Opinion of the Court 1
277 U.S. 508 (1928)
NATIONAL LIFE INSURANCE COMPANY
v.
UNITED STATES.
No. 228.
Supreme Court of United States.
Argued April 12, 1928.
Decided June 4, 1928.
CERTIORARI TO THE COURT OF CLAIMS.
Messrs. Wm. Marshall Bullitt and J. Harry Covington, with whom Mr. George B. Young was on the brief, for petitioner.
Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Solicitor General Mitchell was on the brief, for the United States.
2Opinion of the Court · McREYNOLDSJustice McREYNOLDS
In 1921, departing from previous plans, Congress laid a tax on life insurance companies based upon the sum of all interests and dividends and rents received,…
Also in this document: Dissent · Brandeis; Dissent · Stone.
3Cases cited52 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Shaffer v. CarterSupreme Court of the United States · 1920
- Dorchy v. KansasSupreme Court of the United States · 1924
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