Legal Opinion
Mothe Burial Ben. Life Ins. v. Fontenot
District Court, E.D. Louisiana
Decided September 28, 1942No. 404 Civil ActionPublishedCited by 1 opinion
1Opinion of the Court
BORAH, District Judge.
Plaintiff taxpayer is suing for a refund on the payment of taxes assessed against it for the years 1934 and 1935. The petition presents a single question. That question is whether or not, in view of the manner in which plaintiff computed its reserves for the years 1934 and 1935, the plaintiff is entitled to be classified as a life insurance company for the purpose of reporting its income tax liability for those particular years.
Findings of Fact.
The stipulated statement of facts, which is hereby adopted as the Findings of Fact of this court, is as follows:
1. The plaintiff…
2Cases cited4 opinions
- McBride v. Acme Industrial Life Ins. Soc.Supreme Court of Louisiana · 1934
- Lamana-Panno-Fallo Industrial Ins. v. CommissionerCourt of Appeals for the Fifth Circuit · 1942
- Succession of Watson v. Metropolitan Life Ins.Supreme Court of Louisiana · 1935
- Commissioner v. W. H. Luquire Burial Ass'nCourt of Appeals for the Fifth Circuit · 1939
3Cited by1 opinion
- DELTA LIFE INSURANCE COMPANY v. United StatesDistrict Court, E.D. Louisiana · 1973