Herold v. Mutual Benefit Life Ins.
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the District of New Jersey; Joseph Cross, Judge. Action by the Mutual Benefit Life Insurance Company against Herman C. H. Herold, Collector of Internal Revenue. Judgment for plaintiff, and defendant brings error.
1Per curiam
Certain taxes for 1909 and 1910 were levied against the insurance company by two supplementary assessments Under the act of 1909 (Act Aug. 5, 1909, c. 6, § 38 [U. S. Comp. St. Supp. 1911, p. 946]). The company paid under protest, and after-wards recovered judgment against the collector for practically the whole amount levied. Several questions were raised and decided below, but in this court only one question needs attention: Does the act tax the so-called “dividends” awarded annually to policy holders? The answer must be in the negative, unless such “dividends” form a part of the company’s…
2Cited by26 opinions
- New York Life Ins. v. AndersonCourt of Appeals for the Second Circuit · 1920
- Connecticut General, Life Ins. Co. v. EatonDistrict Court, D. Connecticut · 1914
- Weeks v. CommissionerUnited States Tax Court · 1951
- State ex rel. Brewster v. WilsonSupreme Court of Kansas · 1918
- Mutual Fire, Marine & Inland Ins. Co. v. CommissionerUnited States Tax Court · 1947
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