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DUFFY v. MUTUAL BENEFIT CO.

No. 108.

272 U.S. 613 (1926)

47 S.Ct. 205

71 L.Ed. 439

DUFFY, FORMER COLLECTOR, v. MUTUAL BENEFIT LIFE INSURANCE COMPANY.

Supreme Court of United States.

Decided November 29, 1926.

Attorney(s) appearing for the Case

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Solicitor General Mitchell and Mr. Newton K. Fox, Attorney in the Bureau of Internal Revenue, were on the brief, for the petitioner.

Mr. Charles E. Hughes, with whom Messrs. John O.H. Pitney, John R. Hardin, Shelton Pitney, and John F. Caskey were on the brief, for the respondent.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

This case arises under the Revenue Act of 1917, c. 63, 40 Stat. 300, 302-306, imposing upon every corporation, partnership and individual a war excess profits tax. The pertinent provisions of the Act are as follows:

"Sec. 201. That in addition to the taxes under existing law and under this act there shall be levied, assessed, collected, and paid for each taxable...

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