Wisconsin Nat. Life Ins. v. United States

On Demurrer.

LITTLETON, Judge.

Plaintiff brings this suit to recover $2,116.98, income tax paid for 1923, together with interest on $1,058.49 thereof from March 5, 1924, and $1,058.46 thereof from June 12,1924, and $6,042.91 income tax paid for 1924, and $5,979.18 income tax paid for 1925, with interest from the several dates when payments aggregating these amounts were made.

The amounts mentioned are alleged to have been erroneously and illegally assessed and collected, and are sought to be recovered under the decision of the Supreme Court in National Life Insurance Co. v. United States, 277 U.…