Pacific Mut. Life Ins. Co. of California v. United States

WHALEY, Judge.

The plaintiff in this action is seeking the recovery of income taxes assessed and collected under the provisions of the Revenue *888Act of 1921 (42 Stat. 227) for the calendar years of 1921 and 1922, aggregating the sum of $37,969.68, together with interest on $17,-635.07 from December 6, 1922, and on $20,-334.61 from December 5, 1923.

The petition was filed December 3, 1929, and the jurisdiction of this court is invoked under the provision of paragraph twentieth of section 24 of the Judicial Code, as amended, re-enacted by section 1122(c) of the Revenue Act of 1926, 28 USCA §…