Insurance Co. of North America v. McCoach
District Court, E.D. Pennsylvania
At Law. Action by the Insurance Company of North America against William McCoach, collector of internal revenue. Judgment for plaintiff for a part of the amount sued for.
1Opinion of the Court
DICKINSON, District Judge.
This case was tried before the court without the intervention of a jury, under the provisions of sections 649 and 700, Revised Statutes (Comp. St. 1913, §§ 1587, 1668). The evidential facts are not in controversy, and the case partakes almost of the nature of a case stated. An excise tax,'under the provisions of the act of Congress of August 5, 1909, was assessed against and paid by the plaintiff. The payment, so far as affects the questions involved, was accompanied by the usual formalities which give •the plaintiff the right to recover in this form of action the…
2Cases cited2 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
3Cited by2 opinions
- Willcuts v. Milton Dairy Co.Supreme Court of the United States · 1927
- Maryland Casualty Co. v. United StatesUnited States Court of Claims · 1917