Legal Opinion
Commissioner of Int. Rev. v. New Hampshire Fire Ins. Co.
Court of Appeals for the First Circuit
Decided January 17, 1945No. 4012, 4013PublishedCited by 33 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
These cross petitions for review of a decision of the Tax Court of the United States raise questions with respect to the income tax liability of the New Hampshire Fire Insurance Company for the calendar years 1936, 1937 and 1938. The facts are stated in detail in the opinion of the Tax Court. 2 T.C. 708. For the purposes of these petitions they can be summarized.
The taxpayer is a stock fire insurance company organized under the laws of New Hampshire and maintaining its home office in that state. Being an insurance company other than a life or mutual one it was taxable…
2Cases cited2 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Massachusetts Protective Ass'n v. United StatesCourt of Appeals for the First Circuit · 1940
3Cited by33 opinions
- Gerling International Insurance Co. v. Commissioner of Internal Revenue. Appeal of Gerling International Insurance CoCourt of Appeals for the Third Circuit · 1988
- Solitron Devices, Inc. v. CommissionerUnited States Tax Court · 1983
- Bituminous Casualty Corp. v. CommissionerUnited States Tax Court · 1971
- Hanover Insurance Company, Successor in Interest to Massachusetts Bonding and Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1979
- Interstate Fire Insurance Company v. United StatesDistrict Court, E.D. Tennessee · 1963
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