Tax

ANDERSON, Internal Revenue Collector, v. NEW YORK LIFE INS. CO.

269 F. 1021·United States Court of Appeals for the Second Circuit·1920

Before WARD, ROGERS, and HOUGH, Circuit Judges.

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Opinion

ANDERSON, Internal Revenue Collector, v. NEW YORK LIFE INS. CO. (Circuit Court of Appeals, Second Circuit. December 20, 1920.) No. 148. In Error to the District Court of the United States for the Southern District of New York. Action by the New York Life Insurance Company against Charles W. Anderson, Collector of Internal Revenue, to recover an excise tax paid under protest. The case was tried on an agreed statement of facts, resulting in judgment for plaintiff, and defendant brings error. Affirmed. See, also, 257 Fed. 576; 262 Fed. 215; 263 Fed. 576. Addison S. Pratt, Sp. Asst. U. S. Atty., of New York City, for plaintiff in error. James H. McIntosh, of New York City, for defendant in error. Before WARD, ROGERS, and HOUGH, Circuit Judges. Certiorari granted 254 U. S. —41 Sup. Ct. 449, 65 L. Ed. —. Writ recalled and certiorari denied 254 U. S. —, 41 Sup. Ct. —, 65 L. Ed. —. [MAJORITY — PER CURIAM.] PER CURIAM. Judgment affirmed in open court.