Spring Canyon Coal Co. v. Commissioner
United States Board of Tax Appeals
The amounts reserved by the petitioner for self-insurance pursuant to resolution of the Industrial Commission of Utah are not deductible in computing net taxable income.
1Opinion of the Court
*193OPINION.
MoRRis:
Before passing to the specific question raised it might be well to consider briefly the Workmen’s. Compensation Act. The compensation provided for in the act is not to be considered in the sense of damages for injuries sustained. It is precisely what the term implies; namely, compensation, pure and simple. Woodcock v. Board of Education (Utah Supreme Court), 187 Pac. 181. In Utah Copper Co. v. Industrial Commission (Utah Supreme Court), 193 Pac. 24, the court clearly sets out the purposes of the Act.
The recent history of the enactment of the law in question justifies the court…
2Cases cited7 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- McCoach v. Insurance Co. of North AmericaSupreme Court of the United States · 1917
- United States v. Boston InsuranceSupreme Court of the United States · 1925
- Utah Copper Co. v. Industrial Commission of UtahUtah Supreme Court · 1920
- Woodcock v. Board of EducationUtah Supreme Court · 1920
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Thriftimart, Inc. v. CommissionerUnited States Tax Court · 1973
- Thomas Trebotich and Jeanne Trebotich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Trebotich v. CommissionerUnited States Tax Court · 1971
- Caxton Printers, Ltd. v. CommissionerUnited States Board of Tax Appeals · 1933
- Spring Canyon Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1928
2 more not listed; retrieve them via the Exa API.