Bankers' & Planters' Mut. Ins. v. Walker
Court of Appeals for the Eighth Circuit
In Error to the District Court of the United States for the Eastern District of Arkansas; Jacob Trieber, Judge. Action at law by the Bankers’ & Planters’ Mutual Insurance Association against Jack Walker, Collector of Internal Revenue. Judgment for defendant, and plaintiff brings error.
1Opinion of the Court
STONE, Circuit Judge.
The petition herein was for recovery of internal revenue taxes, paid under protest, which had been assessed and collected under section 504 of the War Revenue Tax Raw of 1917 (40 Stat. 315 [Comp. St. 1918, Comp. St. Ann. Supp. 1919, § 6309J4a]). This section provided for tax on life insurance business. The tax rate was 8 cents on—
“each $100 or fractional part thereof of the amount for which any life is insured under any policy of insurance, or other instrument, by whatever name the same is called.”
This petition was amended in respects not here important. The court…
2Cited by9 opinions
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- State v. Bankers' & Planters' Mutual InsuranceSupreme Court of Arkansas · 1922
- Swedish Mission Friends' Aid Asso. v. CommissionerUnited States Board of Tax Appeals · 1928
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