Fink v. Northwestern Mut. Life Ins.
Court of Appeals for the Seventh Circuit
In Error to the District Court of the United States for the Eastern District of Wisconsin. Action by the Northwestern Mutual Life Insurance Company against Henry Fink, Collector of Internal Revenue. Judgment for plaintiff (248 Fed. 568), and defendant brings error.
1Opinion of the Court
PAGE, Circuit Judge.
This case comes here on a writ of error to reverse the judgment for plaintiff in the District Court, entered by Judge Geiger. See 248 Fed. 568, where the facts are fully stated. The insurance company, the defendant in error, will herein be known as plaintiff, and the collector of internal revenue, plaintiff in error, will herein be known as defendant.
The Commissioner of Internal Revenue amended plaintiff’s returns of income for the years 1909 and 1910, filed under the Excise Tax Daw of August 5, 1909, and thereby greatly increased the tax. This suit was brought to recover…
2Cases cited11 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Crocker v. MalleySupreme Court of the United States · 1919
- Board of Assessors of the Parish v. New York Life InsuranceSupreme Court of the United States · 1910
- Hays v. Gauley Mountain Coal Co.Supreme Court of the United States · 1918
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3Cited by6 opinions
- Banco de Ponce v. Secretario de HaciendaSupreme Court of Puerto Rico · 1959
- Brewer v. OrrCourt of Appeals for the Sixth Circuit · 1927
- Minnesota Mutual Life Insurance v. United StatesUnited States Court of Claims · 1928
- Hamilton Mfg. Co. v. WilkinsonDistrict Court, E.D. Wisconsin · 1926
- New York Life Ins. v. EdwardsDistrict Court, S.D. New York · 1924
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