Pink v. United States

SWAN, Circuit Judge.

This is an action at law brought by the plaintiff, duly appointed pursuant to-Article XI of the New York Insurance Law as rehabilitator of Home Title Insurance Company, to recover part of the sum paid by said Company as income taxes for the year 1927. It was tried by the court without a jury pursuant to subdivision 20 of section 24 of the Judicial Code as amended, 28 U.S.C.A. § 41(20). The district judge wrote an opinion and made findings of fact and conclusions of law, on the basis of which judgment was entered for the plaintiff for $15,943.86 with interest and costs.…