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U.S. v. SUPPLEE-BIDDLE CO.

No. 477.

265 U.S. 189 (1924)

44 S.Ct. 546

68 L.Ed. 970

UNITED STATES v. SUPPLEE-BIDDLE HARDWARE COMPANY.

Supreme Court of United States.

Decided May 26, 1924.

Attorney(s) appearing for the Case

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Mr. Solicitor General Beck and Mr. Fred E. Hamilton were on the brief, for the United States.

Mr. Frank Davis, Jr., and Mr. Frederic L. Clark, with whom Mr. A. Mitchell Palmer and Mr. William D. Harris were on the brief, for appellee.

Mr. Henry Necarsulmer and Mr. Max J. Kohler, by leave of Court, filed a brief as amici curiae.

MR. CHIEF JUSTICE TAFT delivered the opinion of the Court.

The Supplee-Biddle Hardware Company sued the United States in the Court of Claims to recover $55,153.89, with interest, as taxes illegally assessed on the proceeds of two life insurance policies paid to it as the beneficiary on the death in 1918 of the insured, Robert Biddle, 2nd. Biddle was elected President of the Company in February, 1917. He was then thirty-seven years of age, in good health, and had for...

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