Legal Opinion

The Buckeye Union Casualty Company and Subsidiary v. Commissioner of Internal Revenue, the Buckeye Union Fire Insurance Company v. Commissioner of Internal Revenue

Court of Appeals for the Sixth Circuit

Decided September 20, 1971No. 20566_1PublishedCited by 1 opinion

1Opinion of the Court

448 F.2d 228

The BUCKEYE UNION CASUALTY COMPANY and Subsidiary, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

The BUCKEYE UNION FIRE INSURANCE COMPANY, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 20565.

No. 20566.

United States Court of Appeals, Sixth Circuit.

September 20, 1971.

George D. Massar, Columbus, Ohio, for petitioners-appellants; John W. Christensen, Richard J. Brentlinger, Columbus, Ohio, on the brief.

John S. Brown, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee; Johnnie M. Walters, Asst.…

2Cases cited8 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  3. United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
  4. Interstate Fire Insurance Company v. United StatesDistrict Court, E.D. Tennessee · 1963
  5. Massachusetts Fire & Marine Ins. Co. v. Com'r of Int. Rev.Court of Appeals for the Second Circuit · 1930

3 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

  1. Tully v. Foster v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1973

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