In re Continental Casualty Co.
Supreme Court of Iowa
Appeal from Polk District Gowt. — Thos. J. Guti-irie, Judge. The controversy berein was submitted in the district court upon an agieed statement of facts, under the provisions of Chapter 13, Title XXI, of the Code (Sections 4377 to 4384, inclusive). It involves the construction of Section 1333, Code Supplement, 1913, as to what shall be deemed the “gross amount of premiums received,” for the purpose of collecting the 2% per cent taxes thereon.
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Appeal from Polk District Gowt. — Thos. J. Guti-irie, Judge. The controversy berein was submitted in the district court upon an agieed statement of facts, under the provisions of Chapter 13, Title XXI, of the Code (Sections 4377 to 4384, inclusive). It involves the construction of Section 1333, Code Supplement, 1913, as to what shall be deemed the “gross amount of premiums received,” for the purpose of collecting the 2% per cent taxes thereon. Upon trial had,, there was a judgment for the Continental Casualty Company against the -state of Iowa, to recover an excess amount -of tax, paid under…
1Opinion of the CourtEvans, J.
1. taxation: Insurance: “gross premiums received.” All the above-named companies are insurance companies. The first-named company, as indicated by its name, is a casualty company, and, for the sake of brevity, will be so referred to herein. The other two companies are fire insurance . . . companies, and will be designated as such. The casualty company has no interest m the controversy of the fire companies; nor have the fire companies any interest in the controversy of the casualty company. The controversy between the State and the two fire companies involves precisely the same question of…
2Cases cited10 opinions
- Knights Templars' & Masons' Life Indemnity Co. v. JarmanSupreme Court of the United States · 1902
- German Alliance Insurance v. VanCleaveIllinois Supreme Court · 1901
- State ex rel. Breckenridge v. FlemingNebraska Supreme Court · 1903
- People Ex Rel. Continental Ins. Co. v. . MillerNew York Court of Appeals · 1904
- State ex rel. O'Brien v. Continental InsuranceIndiana Court of Appeals · 1917
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Hoosier Cas. Co. of Indianapolis, Ind. v. FoxDistrict Court, N.D. Iowa · 1952
- New York Life Insurance v. BurbankSupreme Court of Iowa · 1927
- United Pacific Insurance v. BakesIdaho Supreme Court · 1937
- Iowa Mutual Tornado Insurance v. FischerSupreme Court of Iowa · 1954
- Connecticut General Life Insurance v. JohnsonCalifornia Supreme Court · 1935
7 more not listed; retrieve them via the Exa API.