Legal Opinion
Real Estate Title Ins. v. District of Columbia
Court of Appeals for the D.C. Circuit
Decided May 12, 1947No. Nos. 9414, 9415PublishedCited by 8 opinions
1Opinion of the CourtGroner, C. J.
The problem in this case is to determine under which of two local statutes petitioners are taxable. The question arises under these circumstances: Petitioners are what are commonly known as title insurance companies and have for about seventy years operated under certificates of incorporation authorizing them “to insure titles to real estate in the District of Columbia and generally transact and perform all business relating to said object.” In 1937, a new taxing statute1 was passed applicable to all companies organized as insurance companies, which provided as to title companies that they,…
2Cases cited7 opinions
- United States v. Home Title InsuranceSupreme Court of the United States · 1932
- Benevolent Burial Ass'n v. HarrisonSupreme Court of Georgia · 1935
- Northwestern Mutual Life Insurance v. MurphySupreme Court of Iowa · 1937
- Allin, Ins. Com. v. Motorists' Alliance of A., Inc.Court of Appeals of Kentucky (pre-1976) · 1930
- State v. SpaldingSupreme Court of Minnesota · 1926
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Commander Leasing Co., a Partnership v. Transamerica Title Insurance Company, a California CorporationCourt of Appeals for the Tenth Circuit · 1973
- Faulk v. United StatesCourt of Appeals for the Fifth Circuit · 1952
- Oler v. Liberty Mutual Insurance CompanyDistrict of Columbia Court of Appeals · 1972
- Union Realty Co. v. AhernDistrict of Columbia Court of Appeals · 1952
- Washington Title Insurance v. United StatesUnited States Court of Claims · 1955
3 more not listed; retrieve them via the Exa API.