Legal Opinion
National Chiropractic Insurance Co. v. United States
Court of Appeals for the Eighth Circuit
Decided April 16, 1974No. 73-1781PublishedCited by 6 opinions
1Opinion of the Court
STEPHENSON, Circuit Judge.
The sole issue on this appeal is whether the district court correctly determined that the taxpayer-appellant did not qualify as a mutual insurance company for federal income tax purposes under § 821 of the Internal Revenue Code of 1954 (26 U.S.C. § 821) because of its requirement that policy holders waive their right to dividends and because of its failure to provide insurance at cost. The district court’s decision is published at 365 F.Supp. 971. We affirm.
Taxpayer filed its tax returns for the years 1965-1970 as a mutual insurance company pursuant to 26 U.S.C. §…
2Cases cited7 opinions
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Order of R. Employees v. CommissionerUnited States Tax Court · 1943
- Thompson, Collector of Internal Revenue v. White River Burial Ass'nCourt of Appeals for the Eighth Circuit · 1950
- Modern Life & Accident Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1970
- Mutual Fire Ins. Co. of Germantown v. United StatesCourt of Appeals for the Third Circuit · 1944
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Kimberly-Clark Corp. v. Factory Mutual InsuranceCourt of Appeals for the Fifth Circuit · 2009
- Maryland Deposit Ins. Fund Corp. v. CommissionerUnited States Tax Court · 1987
- Oklahoma State Union of Farmers Educational & Cooperative Union v. CommissionerUnited States Tax Court · 1977
- Kimberly-Clark Corp. v. Factory Mutual InsuranceCourt of Appeals for the Fifth Circuit · 2009
- Maryland Deposit Ins. Fund Corp. v. CommissionerUnited States Tax Court · 1987
1 more not listed; retrieve them via the Exa API.