Lumber Mut. Fire Ins. v. Malley
District Court, D. Massachusetts
At Raw. Action by the Dumber Mutual Fire Insurance Company against John F. Malley, Collector of Internal Revenue. Judgment for plaintiff.
1Opinion of the Court
DODGE, Circuit Judge.
3. A further item of addition made by the Commissioner to the plaintiff’s gross income as returned by it is in dispute in this case, and presents a question not raised in No. 653, 256 Fed. 380, relating to its income for 1909,'nor in No. 652, relating to its income for 1910.
The plaintiff claims $142.95, being the tax paid by it on $14,294.61, added by the Commissioner to the amount of income from all sources other than premiums included by it in returning its gross income.
On the plaintiff’s books this appeared as the net increase in value of bonds held by it as…
2Cases cited1 opinion
- Lumber Mut. Fire Ins. v. MalleyDistrict Court, D. Massachusetts · 1916
3Cited by3 opinions
- Marx v. BragaliniNew York Court of Appeals · 1959
- Fink v. Northwestern Mut. Life Ins.Court of Appeals for the Seventh Circuit · 1920
- Brewer v. OrrCourt of Appeals for the Sixth Circuit · 1927