Amicus Curiae Brief — National Life Ins. Co. v. United States

IN Thi}

Supreme Court of the United States

Ocropen Term, 1927,

NATIONAL LIFE INSURANCE

COMPANY,

UNITE ED NST ANTES OF AMERTOAN,

Respondent,

BRIEF FOR AMICI CURIAE.

a a ee

rvs cee

TABLE. OF CONTENTS.

Table of Cases and Statutes Cited atl aaa

The Taxing Statute

Summary of Argument

Argument

Rinst. ‘The return whieh was required trom

the petitioner was in exact accord with the stat-

ute

Sroonp. No tax has been laid on the income

from State or municipal securities or on the

income from obligations of the United States.

The petitioner has been allowed complete exemyp-

tion from taxation on such income

Tune. ‘The amount of the tax exempt iter

estas not used as the basis or as the measure

of the tax

Focnrn The Statute cannot be attacked

upon the ground that the tag is discriminatory

Fist. Congress was entitled to provide a

poe tal exeise tan for life “insurance companies

and te fix the measure of the tax as prov ided in

Sections U44 and S40

CW APR ONDER SEY

y . . «er

il

‘Tape or Cases anp Srarcures Crrep.

PE Me BT os

~ Barclay & Co. ¢. Edwards, 267 U.S. 442 Bu

1% sone ’ . = : . ae

3 Billings ¢. United States, 282 U.S. 261 a)

is Brushaber ¢. Union Pacitie Railroad Company, 240

7. 8.1 30, 36

City of Waco co Amicable Life Insurance Company,

y ae ETS me,

So OPI GA DIG FE

230 S. WL 698, 248 S. WL S32 99

Dutfy ©. Mutual Benefit Life Insurance Company, 266

U.S. 618

Evans vu. Gore, 253 U.S. 245 14, 17,19, 31

Farmers Bank «. Minnesota, 252 U.S. O16 ly, 1s

Flint ©. Stone Tracy Co., 220 U.S. lay 2s), oe

Frick ©. Pennsylvania, 268 U.S. 473 6

Home Insureuce Company ¢. New York, 134 0. 5,

Od 4

Knowlton v. Moore, 178 U.S. 41 Js

la Belle Tron Works t United States, 26 iL, Ss. 377 1

Maryland Casualty Company c. United States, fol

U.S. 342 i

Miles + Graham, 2O8 US. 50] 14,15, 1%

Miller ©. Milwankee, 272 §. 713 os

MeCoach +) Insurance Company of North America,

244 10. S. 585

New York Life Insurance Company ¢. Rdwards, 371

CoS. 10 ;

Northwestern Mutual Life Insurance Company i

Wisconsin, 275 US. 156

Packard Motor (ar ¢ ompans ¢ Detroit, 282 Miehi

gan 245

Pattow +. Brady, 184 U.S. 608 x

ill

People ex rel. Babbitt e. Commissioners of Taxes,

4] How. Pr. 459 ; ae a 17, 18

People vc. Weaver, 100 U.S. 539 ee sieiscs Phat 17, 18

Pollock o. Farmers’ Loan & Trust Co., 157 U.S. 429;

Ps UL S. 601 "aes javuieduscaasease, Ay ae

Stanton ¢. Baltic Mining Company, 240 U.S. 103... 35, 36

Stratton’s Independence ¢. Howbert, 231 U.S. 399. 36

United States o. Boston Insurance Company, 269

C. 8. 4

United States «. Ritehie, Fed. Cas. 16,168 ; 17

TABLE OF STATUTES.

| ed States

( titution, Article 1, See. 8, Clause | a 28

Let of October 9, 1913 (38 Stat. 114, 166) 30, 35

ration Tax Aet of August 5, 1909 (36 Stat.

Ili) 29, 3a

eve ‘ \ 1 «af | Llie Dehy Psos (a0 Stat $45) 28

Revenue Act of 1Y17 (40 Stat. 300) 3

Revenue Act of 1921 (42 Stat. 261):

213 $8,

24s ”

L435 2,0

Jaa 2,0

Jdo 2, 0, 15, 17, 25

PRIDE EEITE DIRE LAL OE INS WE FS TIES OR IRE NN