Atlantic Coast Line Railroad v. United States

The plaintiff, the Atlantic Coast Line Bailroad Company, seeks to recover the sum of $2,642.37, with interest thereon from April 14,1924, which sum plaintiff claims was illegally collected from it by the Commissioner of Internal Bevenue, under authority of section 503 of the revenue act of 1918, 40 Stat. 1104, as taxes on policies of insurance claimed by the commissioner to have been issued by plaintiff.

During all the time herein involved plaintiff was a common carrier by railroad in interstate commerce, operating-railroads or lines of transportation in the States of Virginia, North Carolina,…