Legal Opinion
Keystone Automobile Club Casualty Co. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided September 10, 1941No. 7632PublishedCited by 13 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
Tax liability in this case turns upon the mutual or cooperative character of the petitioners. There are involved tax deficiencies of $167,331.06 for the years 1929 to 1935 inclusive.
The history of the petitioners, Keystone Automobile Casualty Co. and Keystone Automobile Club Fire Co., begins with the organization on March 23, 1925, of the Insurance Exchange of the Keystone Automobile Club. The Club was a cooperative association organized as a non-profit corporation under the laws of Pennsylvania to promote the interest of motorists and to furnish various facilities and…
2Cases cited9 opinions
- Frost v. Corporation Comm'n of Okla.Supreme Court of the United States · 1929
- Koshland v. HelveringSupreme Court of the United States · 1936
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- United States v. Cambridge Loan & Building Co.Supreme Court of the United States · 1928
- Driscoll v. Washington County Fire Ins.Court of Appeals for the Third Circuit · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Holyoke Mut. Fire Ins. Co. v. CommissionerUnited States Tax Court · 1957
- Commonwealth v. BrinkleyCourt of Appeals of Kentucky (pre-1976) · 1962
- Kimberly-Clark Corp. v. Factory Mutual InsuranceCourt of Appeals for the Fifth Circuit · 2009
- Mutual Fire Ins. Co. of Germantown v. United StatesCourt of Appeals for the Third Circuit · 1944
- Modern Life & Acci. Ins. Co. v. CommissionerUnited States Tax Court · 1968
8 more not listed; retrieve them via the Exa API.