Legal Opinion
Mutual Fire Ins. Co. of Germantown v. United States
Court of Appeals for the Third Circuit
Decided April 28, 1944No. 8472PublishedCited by 9 opinions
1Opinion of the Court
MARIS, Circuit Judge.
This is an appeal from a judgment of the District Court for the Eastern District of Pennsylvania in favor of the United States denying the taxpayer’s claim to the recovery of alleged overpayments of its 1938 income tax. The taxpayer claimed that it was a mutual fire insurance company which used or held its income for the payment of losses or expenses and consequently that it was entitled to be treated as a tax exempt corporation by virtue of Section 101(11) of the Revenue Act of 1938, 26 U.S.C.A. Int.Rev.Code § 101(11). In the alternative it claimed that if it were…
2Cases cited22 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Poe v. SeabornSupreme Court of the United States · 1930
- Helvering v. StuartSupreme Court of the United States · 1942
- United States v. PelzerSupreme Court of the United States · 1941
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
17 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Slavin v. Germantown Fire Ins. Co.Court of Appeals for the Third Circuit · 1949
- Modern Life & Accident Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1970
- Kimberly-Clark Corp. v. Factory Mutual InsuranceCourt of Appeals for the Fifth Circuit · 2009
- National Chiropractic Insurance Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1974
- La Caisse Populaire Ste-Marie (St. Mary's Bank) v. United StatesDistrict Court, D. New Hampshire · 1976
4 more not listed; retrieve them via the Exa API.