Metropolitan Life Ins. Co. v. United States

107 F.2d 311 (1939)

METROPOLITAN LIFE INS. CO.

v.

UNITED STATES.

No. 8264.

Circuit Court of Appeals, Sixth Circuit.

November 14, 1939.

Harold R. Smith, of Detroit, Mich., and George E. Walton, of New York City, for appellant.

Wm. B. Waldo, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Wm. B. Waldo, Sp. Assts. to Atty. Gen., and John C. Lehr and J. Thomas Smith, both of Detroit, Mich., on the brief), for appellee.

Before ALLEN, HAMILTON, and ARANT, Circuit Judges.

HAMILTON, Circuit Judge.

During the years 1929 and 1930, appellant, an insurance corporation…