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NEWARK FIRE INS. CO. v. STATE BOARD

No. 449.

307 U.S. 313 (1939)

59 S.Ct. 918

83 L.Ed. 1312

NEWARK FIRE INSURANCE CO. v. STATE BOARD OF TAX APPEALS ET AL.

Supreme Court of United States.

Decided May 29, 1939.

Attorney(s) appearing for the Case

Mr. Arthur T. Vanderbilt for appellant in No. 449. Mr. John G. Jackson, with whom Messrs J.G. Shipman and Paul B. Barringer, Jr. were on the brief, for appellants in No. 456.

Mr. Donald R. Richberg, with whom Messrs. John A. Matthews, Andrew B. Crummy, and Raymond C. Cushwa were on the brief, for appellees.

The CHIEF JUSTICE announced the judgments of the Court, viz., that the judgments are affirmed with costs. MR. JUSTICE McREYNOLDS dissenting.

MR. JUSTICE REED announced an opinion in which the CHIEF JUSTICE, MR. JUSTICE BUTLER and MR. JUSTICE ROBERTS concurred.

The controversy in No. 449 relates to the jurisdiction of New Jersey to tax the appellant upon the full amount of its capital stock paid in and accumulated...

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