National Life & Accident Ins. v. Craig
Court of Appeals for the Sixth Circuit
- In Error to the District Court of the United States for the Middle District of Tennessee; John E. McCall, Judge. Action by the National Eife & Accident Insurance Company against E. B. Craig, Collector of Internal Revenue. There was a judgment for defendant, and plaintiff brings error.
1Opinion of the Court
SATER, District Judge.
The plaintiff,'a Tennessee corporation doing a life, health, and accident insurance business in that state, brought this action against the defendant, as collector of internal revenue, to recover a part of the excise tax exacted of it for the years 1911, 1912, and 1913, under Act Aug. 5, 1909, c. 6, § 38, 36 Stat. 11, 112. Paragraph 1 of that section provides that every insurance company, organized under the laws of the United States or of any state, shall be subject to pay annually a special excise tax with *525respect to the carrying on or doing business by such company,…
2Cases cited12 opinions
- New York Life Insurance v. StathamSupreme Court of the United States · 1876
- McCoach v. Insurance Co. of North AmericaSupreme Court of the United States · 1917
- Atlantic Coast Line Railroad v. DanielsCourt of Appeals of Georgia · 1911
- Insurance Co. v. CraigTennessee Supreme Court · 1901
- State ex rel. Cates v. Standard Oil Co. of KentuckyTennessee Supreme Court · 1907
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3Cited by1 opinion
- Austin v. StateCourt of Appeals of Tennessee · 1991