Legal Opinion

Miller v. Hocking Glass Co.

Court of Appeals for the Sixth Circuit

Decided December 12, 1935No. 6801PublishedCited by 17 opinions

1Opinion of the Court

ALLEN, Circuit Judge.

Appeal from a judgment in action for tax refund. (D.C.) 5 F.Supp. 355. The appellee, a manufacturer of glassware, obtained fire insurance upon its buildings and equipment, and also policies under which the insurers agreed that in case of the destruction or damage by fire of appellee’s physical property, they should be liable “for the actual loss sustained consisting of net profits on the business which is thereby prevented,” and for fixed charges and expenses continuing during the suspension of business.

During the life of these policies a fire destroyed substantially all…

2Cases cited4 opinions

  1. Fidelity-Phenix Fire Ins. Co. of New York v. Benedict Coal Corp.Court of Appeals for the Fourth Circuit · 1933
  2. Hartford Fire Ins. Co. v. Wilson & Toomer Fertilizer Co.Court of Appeals for the Fifth Circuit · 1925
  3. Hutchings v. Caledonian Ins. Co. of ScotlandDistrict Court, E.D. South Carolina · 1931
  4. Hocking Glass Co. v. MillerDistrict Court, S.D. Ohio · 1933

3Cited by17 opinions

  1. Newberry v. CommissionerUnited States Tax Court · 1981
  2. NATIONAL UN. FIRE INS. CO. v. Anderson-Prichard Oil Corp.Court of Appeals for the Tenth Circuit · 1944
  3. Maryland Shipbuilding and Drydock Company v. The United StatesUnited States Court of Claims · 1969
  4. McCabe v. CommissionerUnited States Tax Court · 1970
  5. American Alliance Insurance Company v. Keleket X-Ray Corporation, Keleket X-Ray Corporation, Cross-Appellant v. American Alliance Insurance Company, Cross-AppelleesCourt of Appeals for the Sixth Circuit · 1957

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