Legal Opinion
Hanover Insurance Company, Successor in Interest to Massachusetts Bonding and Insurance Company v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided May 8, 1979No. 78-1407PublishedCited by 25 opinions
1Opinion of the Court
PETTINE, District Judge.
Appellant Hanover Insurance Company (Hanover) seeks this Court’s review of a decision of the United States Tax Court upholding the Commissioner’s determination of a deficiency in the income tax of Massachusetts Bonding and Insurance Company (MBI) for the taxable year 1960. Hanover is the successor in interest to MBI, which was merged into Hanover on June 30, 1961.
MBI filed federal income tax returns for its calendar years 1959 and 1960 and its taxable period ending on June 30, 1961 (the date of its merger into Hanover) with the District Director of the Internal Revenue…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
- Panama Refining Co. v. RyanSupreme Court of the United States · 1935
18 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Gerling International Insurance Co. v. Commissioner of Internal Revenue. Appeal of Gerling International Insurance CoCourt of Appeals for the Third Circuit · 1988
- United States v. Rhode Island Insurers' Insolvency FundCourt of Appeals for the First Circuit · 1996
- Federation Pharmacy Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1980
- American International Group, Inc. v. Superior CourtCalifornia Court of Appeal · 1991
20 more not listed; retrieve them via the Exa API.