Legal Opinion
Buckeye Union Casualty Co. v. Commissioner
Court of Appeals for the Sixth Circuit
Decided September 20, 1971No. Nos. 20565, 20566PublishedCited by 3 opinions
1Opinion of the Court
O’SULLIVAN, Senior Circuit Judge.
Appellants are three affiliated fire and casualty insurance companies, The Buckeye Union Casualty Company (Casualty), its subsidiary, The Mayflower Insurance Company (Mayflower), and The Buckeye Union Fire Insurance Company (Fire), all doing business in Ohio and other states. In 1965, appellants (collectively referred to as the Old Buckeye Companies, or the taxpayers) transferred their insurance businesses as going concerns to The Buckeye Union Insurance Company (Continental Buckeye), a newly-formed and wholly-owned subsidiary of the Continental Insurance…
2Cases cited8 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- United States v. Cumberland Public Service Co.Supreme Court of the United States · 1950
- Interstate Fire Insurance Company v. United StatesDistrict Court, E.D. Tennessee · 1963
- Massachusetts Fire & Marine Ins. Co. v. Com'r of Int. Rev.Court of Appeals for the Second Circuit · 1930
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3Cited by3 opinions
- Estate of Munter v. CommissionerUnited States Tax Court · 1975
- Midland-Ross Corporation, Transferee of Surface Combustion Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1973
- The Buckeye Union Casualty Company and Subsidiary v. Commissioner of Internal Revenue, the Buckeye Union Fire Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971