1. Home
  2. Browse Decisions
  3. U.S.
  4. 283 U.S.
  5. 283 U.S. 242 (1931)
 

NEW YORK LIFE INS. CO. v. BOWERS

Nos. 93 and 160.

283 U.S. 242 (1931)

51 S.Ct. 399

75 L.Ed. 1005

NEW YORK LIFE INSURANCE COMPANY v. BOWERS, EXECUTOR. BOWERS, EXECUTOR, v. NEW YORK LIFE INSURANCE COMPANY.

Supreme Court of United States.

Decided April 13, 1931.

Attorney(s) appearing for the Case

Mr. James H. McIntosh for the New York Life Insurance Company.

Mr. Claude R. Branch, Special Assistant to the Attorney General, with whom Solicitor General Thacher, Assistant Attorney General Youngquist, and Messrs. Sewall Key and John H. McEvers, Special Assistants to the Attorney General, Erwin N. Griswold, Clarence M. Charest, General Counsel, and Edward H. Horton, Special Attorney, Bureau of Internal Revenue, and Samuel C. Coleman, Assistant United States Attorney, were on the brief, for Bowers, Executor.

MR. JUSTICE BUTLER delivered the opinion of the Court.

The company sued the collector in the district court, southern district of New York, to recover capital stock taxes exacted under § 1000 (c) of the Revenue Act of 19181 for four years ending June 30, 1922. A jury was waived and the case was submitted on an agreed statement of facts. The court held the taxes for the first three years were rightly collected and as to the causes...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases