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NATIONAL COMMERCIAL TITLE & MORTG. GUAR. CO. v. DUFFY

No. 1262.

42 F.Supp. 844 (1941)

NATIONAL COMMERCIAL TITLE & MORTGAGE GUARANTY CO. v. DUFFY et al.

District Court, D. New Jersey.

December 30, 1941.

Attorney(s) appearing for the Case

Lindabury, Steelman, Zink & Lafferty, and James L. R. Lafferty, all of Newark, N. J., for plaintiff.

Charles M. Phillips, U. S. Atty., of Trenton, N. J., and Paul R. Russell, Sp. Asst. to the Atty. Gen., for defendant.

WALKER, District Judge.

The facts are:1

1. This action arises under an act of Congress providing for internal revenue, namely, the Act of June 16, 1933, 48 Stat. 195, as amended.

2. Plaintiff is a corporation of the State of New Jersey organized under an act entitled "An Act to provide for the regulation and incorporation of insurance companies and to regulate the transaction of insurance business in this state," approved...

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