Legal Opinion
Equitable Life Assur. Soc. v. Bowers
Court of Appeals for the Second Circuit
Decided February 1, 1937No. 16PublishedCited by 8 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
This is an appeal from a judgment for the plaintiff in an action for money had and received against the executor of a collector of internal revenue, to recover a capital stock tax collected under section 1000 (c) of the Act of 1918 (40 Stat. 1126), for the years ending June 30, 1919, 1920, 1921 and 1922. The 'issue as to the first three years is whether the plaintiff was a “mutual insurance company” under subdivision (c), or whether it was a stock company under subdivisions (a) and (b). The issue as to the fourth year is whether, although concededly nothing was due (New…
2Cases cited17 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Burnet v. HarmelSupreme Court of the United States · 1932
- Gould v. GouldSupreme Court of the United States · 1917
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. PhellisSupreme Court of the United States · 1921
12 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Texas Municipal League Intergovernmental Risk Pool v. Texas Workers' Compensation CommissionTexas Supreme Court · 2002
- Keystone Automobile Club Casualty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Ohio State Life Insurance Company v. Ray A. ClarkCourt of Appeals for the Sixth Circuit · 1960
- American Ins. Co. of Texas v. ThomasCourt of Appeals for the Fifth Circuit · 1944
- Biermann v. SheaDistrict Court, S.D. New York · 1939
3 more not listed; retrieve them via the Exa API.