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MacLAUGHLIN v. ALLIANCE INS. CO.

No. 548.

286 U.S. 244 (1932)

52 S.Ct. 538

76 L.Ed. 1083

MacLAUGHLIN, COLLECTOR OF INTERNAL REVENUE, v. ALLIANCE INSURANCE CO.

Supreme Court of United States.

Decided May 16, 1932.

Attorney(s) appearing for the Case

Mr. Robert T. McCracken, with whom Messrs. Edward M. Biddle and Robert C. Walker were on the brief, for the insurance companies.

Solicitor General Thacher, with whom Assistant Attorney General Youngquist, and Messrs. Sewall Key, J. Louis Monarch, and Wm. H. Riley, Jr., were on the brief, for MacLaughlin, Collector.

MR. JUSTICE STONE delivered the opinion of the Court.

Appellee in No. 548, a Pennsylvania stock fire and marine insurance corporation, brought the present suit in the District Court of Eastern Pennsylvania, to recover income tax for the year 1928, alleged to have been illegally exacted. Under the Revenue Acts of 1913, 1916, 1917 and 1918, stock fire insurance companies were taxed upon their income, including gains realized...

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