Legal Opinion
Great Southern Life Ins. v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided March 17, 1937No. 8177PublishedCited by 10 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
This petition presents for review the adverse rulings of the Board in a proceed*55ing for redelermination of deficiencies for the calendar years 1928, 1929, and 1930. The Board’s opinion, reported in 33 B.T.A. 512, quite fully and correctly states the facts out of which arise the five questions for decision. We will restate the facts as to each question, not in detail, but in summary as they bear upon each. The five questions presented are:(1) Whether personal property taxes paid by petitioner to the State of Texas during the years 1928, 1929, and 1930, respectively,…
2Cases cited3 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Helvering v. Inter-Mountain Life InsuranceSupreme Court of the United States · 1935
3Cited by10 opinions
- Williams v. CommissionerUnited States Tax Court · 1957
- International Life Ins. Co. v. CommissionerUnited States Tax Court · 1969
- Gibraltar Financial Corporation of California, Etc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
- Western & Southern Life Ins. v. HuweCourt of Appeals for the Sixth Circuit · 1941
- Union Cent. Life Ins. Co. v. CommissionerUnited States Tax Court · 1981
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