Kaskaskia Life Ins. Co. v. Commissioner
United States Board of Tax Appeals
The guarantee capital of an Illinois life insurance company required to be deposited with the State auditor held not a reserve within the meaning of section 242 of the Revenue Act of 1926.
1Opinion of the Court
KASKASKIA LIFE INSURANCE CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
MISSISSIPPI VALLEY LIFE INSURANCE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Kaskaskia Life Ins. Co. v. Commissioner
Docket Nos. 27576, 41506, 42157.
United States Board of Tax Appeals
22 B.T.A. 210; 1931 BTA LEXIS 2152;
February 18, 1931, Promulgated
The guarantee capital of an Illinois life insurance company required to be deposited with the State auditor held not a reserve within the meaning of section 242 of the Revenue Act of 1926.
John V. Sees, Esq., for the petitioners.
John D.…
2Cases cited10 opinions
- Takao Ozawa v. United StatesSupreme Court of the United States · 1922
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- McCoach v. Insurance Co. of North AmericaSupreme Court of the United States · 1917
- United States v. Boston InsuranceSupreme Court of the United States · 1925
- Duffy v. Mutual Benefit Life InsuranceSupreme Court of the United States · 1926
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