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WEST PENN BEN. ASS'N v. UNITED STATES

April 16, 1942

WEST PENN BENEFICIAL ASS'N
v.
UNITED STATES



The opinion of the court was delivered by: GIBSON

The court, after hearing and consideration, makes the following findings of fact and conclusions of law:

Findings of Fact.

 The court finds the facts as per stipulation, filed October 20, 1941, now referred to and made part hereof.

 Conclusions of Law.

 I. The plaintiff is not a life insurance company within the meaning of Section 201 of the Revenue Act of 1932 and Section 201 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, pages 546 and 729.

 II. The plaintiff can not be heard to contend in this suit that it is a mutual insurance company other than life insurance within the meaning of Section 208 of the Revenue Act of 1932, and Section 207 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, pages 550 and 735.

 III. The plaintiff is not a mutual insurance company other than life insurance within the meaning of Section 208 of the Revenue Act of 1932 and Section 207 of the Revenue Act of 1934.

 IV. The dues paid the plaintiff constitute income to the plaintiff and do not constitute capital contributions.

 V. The plaintiff can not be heard to contend in this suit that the dues paid by its members constitute capital contributions and not income in its claim for the recovery of taxes paid for the year 1933 for the reason that no such contention was made in the claim for refund filed by the plaintiff for that year.

 VI. The plaintiff's recovery for 1932 and 1933 is limited to the amount of tax paid within two years prior to the filing of the claims for refund filed for those years.

 VII. The plaintiff has failed to prove that the premium deposits were retained for the payment of "losses, expenses, and reinsurance reserves" within the meaning of Section 208 (c) (3) of the Revenue Act of 1932 and Section 207 (c) (3) of the Revenue Act of 1934 and the amount thereof.

 VIII. The taxes in question were legally assessed and lawfully collected.

 IX. The plaintiff has failed to prove a cause of action ...


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