Lumber Mut. Fire Ins. v. Malley
District Court, D. Massachusetts
At Law. Action by the Lumber Mutual Fire Insurance Company against John F. Malley, Collector of Internal Revenue. Judgment for plaintiff.
1Opinion of the Court
DODGE, Circuit Judge.
In this suit against the collector of internal revenue, the plaintiff, a mutual insurance company incorporated under Massachusetts laws and doing business in Boston, seeks to recover back part of the franchise tax for the year 1909, assessed against it by the Commissioner of Internal Revenue and paid by it under protest to the defendant’s predecessor in the office of collector. The questions pre*381sented involve the construction of provisions contained in section 38 of the act of Congress passed August 5, 1909 (36 Stat. 112-117), known as the federal excise tax statute.
The…
2Cases cited4 opinions
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
- Herold v. Mutual Benefit Life Ins.Court of Appeals for the Third Circuit · 1913
- Connecticut General, Life Ins. Co. v. EatonDistrict Court, D. Connecticut · 1914
- Connecticut Mut. Life Ins. Co. v. EatonDistrict Court, D. Connecticut · 1914
3Cited by2 opinions
- Lumber Mut. Fire Ins. v. MalleyDistrict Court, D. Massachusetts · 1916
- Hamilton Mfg. Co. v. WilkinsonDistrict Court, E.D. Wisconsin · 1926