Legal Opinion
Maryland Savings-Share Insurance Corp. v. United States
District Court, D. Maryland
Decided January 22, 1970No. Civ. A. 19330PublishedCited by 19 opinions
1Opinion of the Court
NORTHROP, District Judge.
Maryland Savings-Share Insurance Corporation, a Maryland corporation, seeks to recover $40,898.02 paid to the United States Treasury as federal income tax. This court concludes that Maryland Savings-Share Insurance Corporation is entitled to the refund.
Maryland Savings-Share Insurance Corporation (MSSIC) is a non-profit corporation created by the Maryland legislature under a special statutory charter. The primary purpose of the corporation is to insure the free-share accounts of member savings and loan associations, but it also serves to promote the elasticity and…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Nichols v. CoolidgeSupreme Court of the United States · 1927
14 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Guest v. CommissionerUnited States Tax Court · 1979
- Nammack v. CommissionerUnited States Tax Court · 1971
- State of Michigan and Michigan Education Trust v. United StatesCourt of Appeals for the Sixth Circuit · 1995
- Bryant v. CommissionerUnited States Tax Court · 1979
- Maryland Savings-Share Insurance v. United StatesUnited States Court of Claims · 1981
14 more not listed; retrieve them via the Exa API.