Legal Opinion
Helvering v. Missouri State Life Ins. Co.
Court of Appeals for the Eighth Circuit
Decided July 24, 1934No. 10119, 10143PublishedCited by 36 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
These are petitions to review an order of the Board of Tax Appeals, redetermining deficiencies in the income taxes of the Missouri State Life Insurance Company for the'years 1928 and 1929. 29 B. T. A. 401. In his petition (No. 10119) the Commissioner challenges the ruling of the Board that amounts held by the taxpayer to meet its obligations to the holders of matured unsnrrendered and unpaid coupons attached to certain policies of life insurance known as “premium reduction coupon policies” constituted “reserve funds required by law” within the meaning of section 203 (a)…
2Cases cited12 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Walla Walla City v. Walla Walla Water Co.Supreme Court of the United States · 1898
- Helvering v. Inter-Mountain Life InsuranceSupreme Court of the United States · 1935
- Douglas v. EdwardsCourt of Appeals for the Second Circuit · 1924
- Saleno v. City of NeoshoSupreme Court of Missouri · 1895
7 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Magruder v. SuppleeSupreme Court of the United States · 1942
- Bennett v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1944
- Friend v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1941
- Merchants Bank Bldg. Co. v. HelveringCourt of Appeals for the Eighth Circuit · 1936
- Allan v. CommissionerUnited States Tax Court · 1986
31 more not listed; retrieve them via the Exa API.