Legal Opinion
Life Ins. v. Duffy
District Court, D. New Jersey
Decided February 19, 1924PublishedCited by 8 opinions
1Opinion of the Court
RELLSTAB, District Judge.
The plaintiff, a New Jersey corporation, sues to recover from the defendant, collector of internal revenue for the Fifth district of New Jersey, $83,779.70, war excess profits tax, imposed upon it for the year 1917, which it paid under protest. It has complied with the necessary prerequisites for the instituting of the present suit. The tax was imposed under the Revenue Act of October 3, 1917. The defendant moves to strike the complaint. It has been so framed (several times amended) as. to present all the facts necessary to a final determination, and by stipulation…
2Cases cited14 opinions
- Standard Oil Company of New Jersey, Appts. v. United StatesSupreme Court of the United States · 1910
- United States v. Trans-Missouri Freight Assn.Supreme Court of the United States · 1897
- Duplex Printing Press Co. v. DeeringSupreme Court of the United States · 1921
- Downes v. BidwellSupreme Court of the United States · 1901
- Pennsylvania Railroad v. International Coal Mining Co.Supreme Court of the United States · 1913
9 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Duffy v. Mutual Benefit Life InsuranceSupreme Court of the United States · 1926
- Alaska Public Employees Association v. StateAlaska Supreme Court · 1974
- Mutual Fire, Marine & Inland Ins. Co. v. CommissionerUnited States Tax Court · 1947
- Philadelphia & Reading Relief Asso. v. CommissionerUnited States Board of Tax Appeals · 1926
- Mutual Fire Ins. Co. of Germantown v. United StatesCourt of Appeals for the Third Circuit · 1944
3 more not listed; retrieve them via the Exa API.