Legal Opinion
Northwestern Mut. Fire Ass'n v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 3, 1950No. 12338_1PublishedCited by 19 opinions
1Opinion of the Court
MATHES, District Judge.
In petitioner’s income tax returns for each of the tax years 1942 and 1943 credits, are claimed for “net premium” taxes paid to the Dominion of Canada. Such credits are allowable, petitioner contends, because the foreign taxes so paid were imposed “in lieu of a tax upon income” within the meaning of § 131(h) of our Internal Revenue Code, 26 U.S.C.A. § 131(h).
Petitioner latef filed timely claims for refund upon the ground that an erroneous computation of the credit limitation imposed by § 131(b) had been made. The limitation of the foreign-tax credit claimed in the…
2Cases cited6 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- United States v. EvansSupreme Court of the United States · 1948
- Biddle v. CommissionerSupreme Court of the United States · 1938
- New York & H. Rosario Min. Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1948
- St. Paul Fire & Marine Insurance v. ReynoldsDistrict Court, D. Minnesota · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- The Prudential Insurance Company of America v. The United StatesUnited States Court of Claims · 1963
- Greyhound Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- United States v. Occidental Life Insurance Company of California, a California CorporationCourt of Appeals for the Ninth Circuit · 1967
- Motors Insurance v. United StatesUnited States Court of Claims · 1976
- United States v. Waterman Steamship CorporationCourt of Appeals for the Fifth Circuit · 1964
14 more not listed; retrieve them via the Exa API.