Legal Opinion
First Nat. Ben. Soc. v. Stuart
Court of Appeals for the Ninth Circuit
Decided December 11, 1946No. 11039PublishedCited by 1 opinion
1Opinion of the Court
MATHEWS, Circuit Judge.
- For the calendar year 1938, appellant filed an income tax return which disclosed no income nor any income tax liability. The Commissioner of Internal Revenue determined that appellant was a mutual insurance company (other than a life insurance company) within the meaning of .§ 207(a) of the Revenue Act of 1938,1 26 U.S.C.A. Int. Rev.Acts, p. 1092, 'and hence was taxable *299under that section, and that it had special class net income of $10,139.48 in 1938 and hence owed a tax of $1,673.01 (16%% of $10,139.48). The tax was assessed by the Commissioner and was collected by…
2Cases cited13 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1926
- McLaughlin v. Pacific Lumber Co.Supreme Court of the United States · 1934
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- First National Benefit Society, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1950