Legal Opinion
Commissioner v. Dallas Title & Guaranty Co.
Court of Appeals for the Fifth Circuit
Decided March 22, 1941No. 9552PublishedCited by 16 opinions
1Opinion of the Court
HOLMES, Circuit Judge.
These two appeals involve federal income taxes for the calendar year 1934. They are here by petition for review filed by the Commissioner, and by cross-petition filed by the taxpayer. They were consolidated by order of this court.
The taxpayer is an insurance company, other than a life or mutual company, and is taxable under Section 204 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 732. Its principal business is that of title insurance; its principal place of business is at Dallas, Texas. In 1934 it transferred $40,000 from its premium reserve account to its…
2Cases cited14 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- Alamo Nat. Bank v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- Askin & Marine Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1933
- Helvering v. Jane Holding CorporationCourt of Appeals for the Eighth Circuit · 1940
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Mayfair Minerals, Inc. v. CommissionerUnited States Tax Court · 1971
- Wichita Coca Cola Bottling Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1945
- Sneed v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- Northwestern States Portland Cement Co. v. HustonCourt of Appeals for the Eighth Circuit · 1942
- Home Mutual Insurance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Seventh Circuit · 1980
11 more not listed; retrieve them via the Exa API.