Legal Opinion
Penn Mut. Life Ins. Co. v. Commissioner of Internal Rev.
Court of Appeals for the Third Circuit
Decided October 28, 1937No. 6047PublishedCited by 18 opinions
1Opinion of the Court
BIGGS, Circuit Judge.
This is an appeal from a decision of the Board of Tax Appeals. The petitioner is the Penn Mutual Life Insurance Company, a Pennsylvania corporation, engaged in carrying on the business of a mutual life insurance company, having no capital stock; and its policyholders constitute its members. The controversy here involved relates to alleged federal income tax deficiencies which were found by the Board of Tax Appeals to be in the amount of $38,884.14 for the year 1926, and in the amount of $26,322.55 for the year 1928. The revenue acts under which the taxes against the…
2Cases cited13 opinions
- Walla Walla City v. Walla Walla Water Co.Supreme Court of the United States · 1898
- Mobile & Ohio Railroad v. TennesseeSupreme Court of the United States · 1894
- Maryland Casualty Co. v. Omaha Electric Light & Power Co.Court of Appeals for the Eighth Circuit · 1907
- Duffy v. Mutual Benefit Life InsuranceSupreme Court of the United States · 1926
- Helvering v. Missouri State Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
8 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Leggett v. Missouri State Life Insurance CompanySupreme Court of Missouri · 1960
- Equitable Life Assurance Society v. CommissionerSupreme Court of the United States · 1944
- Illinois Power Co. v. CommissionerUnited States Tax Court · 1986
- Commissioner of Internal Revenue v. Pan-American Life Ins.Court of Appeals for the Fifth Circuit · 1940
- Lloyd v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1946
13 more not listed; retrieve them via the Exa API.