Penn Mutual Life Insurance v. Lederer
Supreme Court of the United States
CERTIORARI to the circuit court of appeals for the THIRD CIRCUIT. The case is stated in the opinion.
1Opinion of the Court
Mr. Justice Brandéis
delivered the ppinion of the court.
The Penn Mutual Life Insurance Company, a purely mutual legal reserve company which issues level-premium insurance, brought this action in the District Court of the United States for the Eastern District of Pennsylvania to recover $6,865.03 which was assessed and collected as an income tax of one per cent, upon the sum of $686,503, alleged to have been wrongly included as a part of its gross income) and hence also of its net income, for the period from March 1, 1913, to December 31, 1913. The latter sum equals the aggregate of the amounts…
2Cases cited2 opinions
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Supreme Council of Royal Arcanum v. BehrendSupreme Court of the United States · 1918
3Cited by138 opinions
- United States v. WiseSupreme Court of the United States · 1962
- Lucas v. AlexanderSupreme Court of the United States · 1929
- Edwards v. DouglasSupreme Court of the United States · 1925
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- United States v. PfitschSupreme Court of the United States · 1921
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