Legal Opinion
Hess, Aud. v. Insurance Co.
Ohio Supreme Court
Decided April 26, 1927No. 20051, 20052, 20053, 20054 and 20055PublishedCited by 5 opinions
1Opinion of the CourtMatthias, J.
These several actions originated in the court of common pleas of Hamilton county and were heard in the Court of Appeals on appeal. Each of the insurance companies, party plaintiff in the several cases, in making its tax return for the year 1923, as in the years prior thereto, deducted the amount of its legal reserve from its gross taxable credits, and the specific question presented by the issues made in the several actions is whether an Ohio legal reserve life insurance company may deduct the amount of its legal reserve from its gross taxable credits in making return of its property for…
2Cases cited6 opinions
- Alabama Gold Life Insurance v. LottSupreme Court of Alabama · 1875
- Equitable Life Insurance v. Board of EqualizationSupreme Court of Iowa · 1888
- Tax Commission v. National Malleable Castings Co.Ohio Supreme Court · 1924
- Michigan Mutual Life-Insurance v. Commom CouncilMichigan Supreme Court · 1903
- Blanchard v. Prudential Insurance Co. of AmericaSupreme Court of New Jersey · 1912
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- General American Life Insurance v. BatesSupreme Court of Missouri · 1952
- State, Ex Rel. Ferguson v. ShoemakerOhio Court of Appeals · 1975
- Kermetz v. Cook-Johnson Realty Corp.Ohio Court of Appeals · 1977
- Masheter v. BoehmOhio Court of Appeals · 1973
- George Washington Life Insurance v. Board of Review & Equalization of Kanawha CountyWest Virginia Supreme Court · 1933