Legal Opinion
Postal Mut. Indemnity Co. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 22, 1945No. 11205PublishedCited by 3 opinions
1Opinion of the Court
McCORD, Circuit Judge.
This is an appeal by petitioner for review, and involves deficiencies in income tax for the years 1937, 1938 and 1939.
The question presented: Was the taxpayer, a mutual, insurance company, exempt from taxation as • a “casualty” company within the meaning of Sec. 101(11) of the Revenue Act of 1936 and identical provisions of the Revenue Act of 1938 and the Internal Revenue Code, 26 U.S.C.A. Int. Rev. Code, § 101(11)?
Statutes and Regulations: Revenue Act of 1936, c. 690, 49 Stat. 1648:
“Sec. 101. Exemptions from tax on corporations.
“The following organizations shall be…
2Cases cited10 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Brewster v. GageSupreme Court of the United States · 1930
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Holyoke Mut. Fire Ins. Co. v. CommissionerUnited States Tax Court · 1957
- Scalise v. MeeseDistrict Court, N.D. Illinois · 1988
- Holyoke Mut. Fire Ins. Co. v. CommissionerUnited States Tax Court · 1957