Legal Opinion
Hoosier Casualty Co. v. Commissioner
Court of Appeals for the D.C. Circuit
Decided May 6, 1929No. 4704PublishedCited by 2 opinions
1Opinion of the Court
MARTIN, Chief Justice.
This appeal involves an assessment of income taxes for the year 1921. The decision of the Board of Tax Appeals is reported in 6 B. T. A. 1343.
It appears that in the year 1907 a mutual insurance company having the name of Hoosier Casualty Company was organized under the laws of Indiana, to engage in health and accident insurance upon the assessment plan. In November, 1920, the officers of the company were C. H. Brackett, president, W. H. Latta, vice president, and C. W. Ray, secretary, and the company possessed an accumulated surplus amounting to $105,959.60. At that time…
2Cases cited6 opinions
- People Ex Rel. Continental Ins. Co. v. . MillerNew York Court of Appeals · 1904
- Federal Life Insurance v. KerrIndiana Supreme Court · 1909
- Shoaf v. Palatine InsuranceSupreme Court of North Carolina · 1900
- Northwestern Nat. Life Ins. Co. v. GrayCourt of Appeals for the Eighth Circuit · 1908
- National Life Insurance v. Metropolitan Life InsuranceIllinois Supreme Court · 1907
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- International Life Ins. Co. v. CommissionerUnited States Tax Court · 1969
- International Life Ins. Co. v. CommissionerUnited States Tax Court · 1969