Legal Opinion
Loeb v. Benham
Superior Court of Pennsylvania
Decided September 29, 1943No. Appeal, 71PublishedCited by 7 opinions
1Opinion of the Court
Opinion by
Baldrige, J.,
This appeal involves the question: Are monies representing the proceeds of a life insurance policy left on deposit with the insurance company, at interest, and payable monthly to the beneficiary under supplementary contract, taxable by the City of Philadelphia?
The Act of June 17,1913, P. L. 507, 72 PS §4821, imposing a four mill personal property tax for city and county purposes, was amended by the Act of July 29, 1941, P. L. 556, in the following manner: “Nor shall this act apply to the proceeds of any life insurance policy held in whole or part by the insurer.”
Arthur…
2Cases cited11 opinions
- McIntosh v. AubreySupreme Court of the United States · 1902
- Tarlo's EstateSupreme Court of Pennsylvania · 1933
- Barber's EstateSupreme Court of Pennsylvania · 1931
- Dixon's CaseSuperior Court of Pennsylvania · 1939
- Bayer's EstateSupreme Court of Pennsylvania · 1942
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3Cited by7 opinions
- Commonwealth v. Allied Building Credits, Inc.Supreme Court of Pennsylvania · 1956
- Commonwealth of Pennsylvania v. BrownDistrict Court, E.D. Pennsylvania · 1966
- Bierman Liquor License CaseSuperior Court of Pennsylvania · 1958
- Speck v. PhilipsSuperior Court of Pennsylvania · 1946
- Commonwealth v. Sheraton-Midcontinent Corp., Pennsylvania Court of Common Pleas, Dauphin County1964
2 more not listed; retrieve them via the Exa API.