Associated Indemnity Corporation v. Manning

(after stating the facts as above).

The Declaratory Judgment Act (Jud. Code, § 274d), as amended (title 28 U.S.C. A. § 400) provides:

“(1) In cases of actual controversy except with respect to Federal taxes the courts of the United States shall have power upon petition, declaration, complaint, or other appropriate pleadings to declare rights and other legal relations of any interested party petitioning for such declaration, whether or not further relief is or could be prayed, and such declaration shall .have, the force and effect. of a final judgment or decree and be reviewable as such.

“(2)…