Legal Opinion

Marsh & McLennan Incorporated v. Commissioner of Internal Revenue

Court of Appeals for the Third Circuit

Decided December 31, 1969No. 17815_1PublishedCited by 37 opinions

1Opinion of the Court

OPINION OF THE COURT

GERALD McLAUGHLIN, Circuit Judge.

This is an appeal from a decision of the Tax Court of the United States assessing deficiencies in the income tax liabilities of appellant Marsh & McLennan, Inc., a Pennsylvania corporation, of $1,783.22 and $7,246.27 for the respective tax years, 1961 and 1962. 51 T.C. 56 (1968); C.C.H. Dec. 29, 190.1 Specifically, the Tax Court affirmed the Commissioner’s disallowance of certain depreciation deductions made by taxpayer relating to the cost of acquired insurance expiration information.

Marsh & McLennan, Inc., a Delaware corporation, the…

2Cases cited3 opinions

  1. Thoms v. CommissionerUnited States Tax Court · 1968
  2. Marsh & McLennan, Inc. v. CommissionerUnited States Tax Court · 1968
  3. Morris v. CommissionerUnited States Tax Court · 1968

3Cited by37 opinions

  1. Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
  2. Computing & Software, Inc. v. CommissionerUnited States Tax Court · 1975
  3. Citizens & Southern Corp. v. CommissionerUnited States Tax Court · 1988
  4. Forward Communications Corp. v. United StatesUnited States Court of Claims · 1979
  5. Schelble v. CommissionerCourt of Appeals for the Tenth Circuit · 1997

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