Legal Opinion
Automobile Ins. Co. of Hartford v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 16, 1934No. 444PublishedCited by 20 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This appeal raises the question whether payments received by the petitioner on an award of the Mixed Claims Commission, United States and Germany, should be returned as income for the year in which the payment was actually received or for the year 1928 in which the entire amount of the award was accrued upon the petitioner’s books and returned as income in its 1928 income tax return.
The petitioner is an insurance corporation, other than a life or mutual insurance company, with its principal office at Hartford, Conn. For the taxable years in question as well as for prior…
2Cases cited4 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Continental Tie & Lumber Co. v. United StatesSupreme Court of the United States · 1932
- Commissioner of Internal Revenue v. Old Dominion SS Co.Court of Appeals for the Second Circuit · 1931
- Peyton Du-Pont Securities Co. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
3Cited by20 opinions
- H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Helvering v. Russian Finance & Construction CorporationCourt of Appeals for the Second Circuit · 1935
- Charles F. Dally and Sarafrancis Dally v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Jamaica Water Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1942
- Boston Elevated Railway Co. v. CommissionerUnited States Tax Court · 1951
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