Legal Opinion
St. Paul Fire & Marine Insurance v. Reynolds
District Court, D. Minnesota
Decided March 9, 1942No. 108 CivilPublishedCited by 6 opinions
1Opinion of the Court
BELL, District Judge.
The question in this case is whether the insurance premium taxes paid by the plaintiff in Canada as required by the “Special War Revenue Act of 1915,” as amended, of that country for the years 1933, 1934, 1935 and 1936 may be deducted from the plaintiff's Federal income taxes in the United States for those years respectively under the provisions of Section 131(a) (1) of the Revenue Acts of 1932 and 1934, 26 U.S.C.A. Int.Rev.Code § 131(a) (1).
The plaintiff is a Minnesota corporation and during the taxable years mentioned was engaged in writing certain forms of insurance,…
2Cases cited22 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Gould v. GouldSupreme Court of the United States · 1917
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Crooks v. HarrelsonSupreme Court of the United States · 1930
17 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Northwestern Mut. Fire Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
- Allstate Insurance Company v. The United StatesUnited States Court of Claims · 1969
- Occidental Life Insurance v. United StatesDistrict Court, S.D. California · 1965
- McMartin Industries v. VinalDistrict Court, D. Nebraska · 1969
1 more not listed; retrieve them via the Exa API.