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ST. PAUL FIRE & MARINE INS. CO. v. REYNOLDS

No. 108 Civil.

44 F.Supp. 863 (1942)

ST. PAUL FIRE & MARINE INS. CO. v. REYNOLDS, Collector of Internal Revenue.

District Court, D. Minnesota, Third Division.

March 9, 1942.

Attorney(s) appearing for the Case

Frank C. Hodgson, of Oppenheimer, Hodgson, Brown, Donnelly & Baer, all of St. Paul, Minn., for plaintiff.

Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., for defendant.

BELL, District Judge.

The question in this case is whether the insurance premium taxes paid by the plaintiff in Canada as required by the "Special War Revenue Act of 1915," as amended, of that country for the years 1933, 1934, 1935 and 1936 may be deducted from the plaintiff's Federal income taxes in the United States for those years respectively under the provisions of Section 131(a) (1) of the Revenue Acts of 1932 and 1934, 26 U.S.C.A. Int.Rev.Code § 131(a...

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