Legal Opinion
National Life Insurance v. United States
Supreme Court of the United States
Decided June 4, 1928No. 228PublishedCited by 270 opinions
1Opinion of the CourtJustice McReynolds
In 1921, departing from previous plans, Congress laid a tax on life insurance companies based upon the sum of all interests and dividends and rents received, less certain specified deductions — (1) interest derived from tax exempt securities, if any; (2) a sum equal to four per centum, of the company’s legal reserve diminished by the amount of the interest described in paragraph (1); (3) other miscellaneous; items — seven—not presently important.
Petitioner maintains that, acting under this plan, the Collector illegally required it to pay taxes, for the year 1921, on federal, state and…
2Cases cited6 opinions
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Miller v. MilwaukeeSupreme Court of the United States · 1927
- Northwestern Mutual Life Insurance v. WisconsinSupreme Court of the United States · 1928
- City of Waco v. Amicable Life Ins.Texas Commission of Appeals · 1923
- City of Waco v. Amicable Life Ins. Co.Court of Appeals of Texas · 1921
1 more not listed; retrieve them via the Exa API.
3Cited by270 opinions
- Skinner v. Oklahoma Ex Rel. WilliamsonSupreme Court of the United States · 1942
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Willcutts v. BunnSupreme Court of the United States · 1931
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Helvering v. Independent Life InsuranceSupreme Court of the United States · 1934
265 more not listed; retrieve them via the Exa API.