Minnesota Mutual Life Insurance v. United States

The plaintiff company is a Minnesota corporation, a mutual life insurance company, conducting its business on *491the mutual level premium plan. Kecovery is sought in this case of excess-profits taxes for 1917 in the amount of $4,435.64; income taxes for the years 1917, 1918, and 1920 in the amount of $4,209.70, and capital-stock taxes for the periods beginning July 1, 1918, July 1, 1919, and July 1, 1921, in the amount of $592.65. Sums in excess of the above amounts are claimed in the petition. The amounts stated are taken from plaintiff’s brief.

Excess-profits taxes for 1917. — The plaintiff…