Northwestern Mut. Life Ins. v. Fink
District Court, E.D. Wisconsin
At Raw. Action by the Northwestern Mutual Life Insurance Company against Henry Fink, Collector, etc. Judgment for plaintiff.
1Opinion of the Court
GBIGISR, District Judge.
Plaintiff has brought this action for recovery of taxes alleged to have been illegally assessed and exacted *570under Corporation Excise Raw Aug. 5, 1909, c. 6, § 38, 36 Stat. 112. The facts are not controverted, and such as give rise to the controversy may be thus summarized:
The plaintiff, in its attempt to comply with law, made return of its gross income for the years 1909 and 1910, making therein such deductions as it conceived were permitted. The Commissioner of Internal Revenue made a reassessment for each of the years, and added to the gross income on each of the…
2Cases cited12 opinions
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Nichols v. United StatesSupreme Court of the United States · 1869
- Board of Assessors of the Parish v. New York Life InsuranceSupreme Court of the United States · 1910
- Commonwealth v. Metropolitan Life InsuranceSupreme Court of Pennsylvania · 1916
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
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3Cited by3 opinions
- New York Life Ins. v. AndersonCourt of Appeals for the Second Circuit · 1920
- Fink v. Northwestern Mut. Life Ins.Court of Appeals for the Seventh Circuit · 1920
- Prudential Ins. Co. of America v. HeroldDistrict Court, D. New Jersey · 1918