Legal Opinion
Commissioner of Int. Rev. v. National Grange Mut. L. Co.
Court of Appeals for the First Circuit
Decided November 27, 1935No. 3049PublishedCited by 9 opinions
1Opinion of the Court
MORTON, Circuit Judge.
The respondent claims to be a mutual casualty company and as such exempt from taxation. The Commissioner held that it was not exempt and assessed against it for the tax year 1931 income taxes in the sum of $3,186. On an appeal by the taxpayer the Board of Tax Appeals overruled the Commissioner and held that the company was exempt The Commissioner has appealed. The statute involved is the Revenue Act of 1928, the exemption claimed resting on section 103, cl. 11 (26 U.S.C.A. § 103 and note).
There is no controversy about the basic facts. They were stated by the Board as…
2Cases cited5 opinions
- Meehan v. ValentineSupreme Court of the United States · 1892
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- New York, Lake Erie, & Western Railroad v. NickalsSupreme Court of the United States · 1886
- Duffy v. Mutual Benefit Life InsuranceSupreme Court of the United States · 1926
- Atlantic Life Ins. Co. v. MoncureDistrict Court, E.D. Virginia · 1929
3Cited by9 opinions
- Commissioner of Internal Rev. v. Schmoll Fils AssociatedCourt of Appeals for the Second Circuit · 1940
- Eastern Gas & Fuel Associates v. CommissionerCourt of Appeals for the First Circuit · 1942
- Commissioner of Internal Revenue v. Union Mutual Insurance Company of ProvidenceCourt of Appeals for the First Circuit · 1967
- Growers Credit Corp. v. CommissionerUnited States Tax Court · 1960
- Union Mut. Ins. Co. v. CommissionerUnited States Tax Court · 1966
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