Legal Opinion
Lucas v. Alexander
Supreme Court of the United States
Decided May 20, 1929No. 481PublishedCited by 122 opinions
1Opinion of the CourtJustice Stone
This case is here on certiorari, granted November 19, 1928, 278 U. S. 594, to review a judgment of the Court of Appeals for the Sixth Circuit, 27 F. (2d) 237, affirming a judgment of the District Court for Western Kentucky, 21 F. (2d) 68, allowing recovery from the Collector of Inter nal Revenue of federal income taxes alleged to have been illegally exacted.
On May 19, 1899, respondents’ testator procured two life insurance policies for $50,000 each upon his own life and payable to his estate. On May 19, 1908, they became fully paid up policies, upon the payment of the last of ten annual…
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3Cited by122 opinions
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