West Virginia & Kentucky Ins. Agency v. Commissioner
United States Board of Tax Appeals
The petitioner was not a life insurance company within the meaning of section 242 of the Revenue Acts of 1921, 1924, and 1926.
1Opinion of the Court
*722OPINION.
Smith:
Although in the petitions filed in these proceedings numerous errors are alleged on the part of the respondent in the determination of deficiencies, most of these were abandoned at the hearing or else no evidence was offered in support of them. In its brief the petitioner states that one issue is raised by these proceedings, namely, whether the petitioner corporation is entitled to classification as a life insurance company, as defined by section 242 of the Revenue Acts of 1921, 1924, and 1926, for the calendar years 1921 to 1926, inclusive. If this point be decided against the…
2Cases cited9 opinions
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Ritter v. Mutual Life Ins. Co. of NYSupreme Court of the United States · 1898
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- Logan v. Fidelity & Casualty Co.Supreme Court of Missouri · 1898
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- W. H. Luquire Burial Ass'n v. CommissionerUnited States Board of Tax Appeals · 1937
- West Virginia & Kentucky Ins. Agency v. CommissionerUnited States Board of Tax Appeals · 1930