Legal Opinion
Ohio Farmers Indemnity Co. v. Commissioner of Int. Rev.
Court of Appeals for the Sixth Circuit
Decided January 15, 1940No. 7995PublishedCited by 15 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
This appeal involves a deficiency in income taxes of $7,531.55 for the calendar year 1932 found by the Board of Tax Appeals to be due from the petitioner, Ohio Farmers Indemnity Company. The statute involved is the Revenue Act of 1932, Sec tions 13(a), 141(e), 201(a), 204(a), 208(a), (c) (3), Ch. 209, 47 Stat. 169, 26 U.S.C.A. §§ 13(a), 141 note, 201(a), 204(a), 207(a), (c) (3).
The petitioner was organized in 1929 under the general corporation laws of the State of Ohio and authorized to conduct a general liability insurance business, the major portion of which was…
2Cases cited3 opinions
- Union Insurance v. HogeSupreme Court of the United States · 1859
- Mygatt v. . New York Protection Insurance CompanyNew York Court of Appeals · 1860
- Hedden v. RichardSupreme Court of the United States · 1893
3Cited by15 opinions
- Texas Municipal League Intergovernmental Risk Pool v. Texas Workers' Compensation CommissionTexas Supreme Court · 2002
- Earl R. Cephus v. United StatesCourt of Appeals for the D.C. Circuit · 1963
- James H. Christiansen v. National Savings and Trust CompanyCourt of Appeals for the D.C. Circuit · 1982
- Ohio State Life Insurance Company v. Ray A. ClarkCourt of Appeals for the Sixth Circuit · 1960
- Kimberly-Clark Corp. v. Factory Mutual InsuranceCourt of Appeals for the Fifth Circuit · 2009
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