Mutual Benefit Life Ins. v. Herold
District Court, D. New Jersey
At Law. Action by the Mutual Benefit Life Insurance Company against Herman C. H. Herold, Collector of Internal Revenue, to recover certain alleged internal revenue corporation taxes imposed on plaintiff and paid under duress. Judgment for plaintiff.
1Opinion of the Court
CROSS, District Judge.
This action was instituted in the Supreme Court of this state, and removed by certiorari to this court, where the same was tried without the intervention of a jury, which was waived pursuant to the statute. Testimony in the case having been taken, counsel for the respective parties agreed upon a statement of facts, which they requested the court to find in the nature of a special verdict, and direct the same to be entered of record as such, with which request the court has complied. .
The plaintiff seeks to recover from the defendant certain taxes which it alleges were…
2Cases cited15 opinions
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Spreckels Sugar Refining Co. v. McClainSupreme Court of the United States · 1904
- United States v. WigglesworthU.S. Circuit Court for the District of Massachusetts · 1842
- Benziger v. United StatesSupreme Court of the United States · 1904
- Hedden v. RichardSupreme Court of the United States · 1893
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3Cited by49 opinions
- Commissioner v. Standard Life & Accident InsuranceSupreme Court of the United States · 1977
- New York Life Insurance v. BurbankSupreme Court of Iowa · 1927
- New York Life Ins. v. AndersonCourt of Appeals for the Second Circuit · 1920
- State ex rel. O'Brien v. Continental InsuranceIndiana Court of Appeals · 1917
- Connecticut General, Life Ins. Co. v. EatonDistrict Court, D. Connecticut · 1914
44 more not listed; retrieve them via the Exa API.