Legal Opinion
United States v. Fidelity & Deposit Co.
Court of Appeals for the Fourth Circuit
Decided November 9, 1949No. Nos. 5912, 5913PublishedCited by 13 opinions
1Per curiam
These are appeals in tax cases involving the right of an insurance company to deduct from gross income the reserve set- up against unearned premiums and losses on risks reinsured with an insurance company not authorized to do business within the state. The question involved, as counsel for the government admitted at the bar of the court, is precisely the question which was before the Court of Appeals of the First Circuit in Commissioner of Internal Revenue v. New Hampshire Fire Ins. Co., 1 Cir., 146 F.2d 697, in which that court affirmed the decision of the Tax Court. 2 T. C. 708. We are in…
2Cases cited2 opinions
- Commissioner of Int. Rev. v. New Hampshire Fire Ins. Co.Court of Appeals for the First Circuit · 1945
- Early v. Lawyers Title Ins. CorporationCourt of Appeals for the Fourth Circuit · 1942
3Cited by13 opinions
- Gerling International Insurance Co. v. Commissioner of Internal Revenue. Appeal of Gerling International Insurance CoCourt of Appeals for the Third Circuit · 1988
- Blaine Johnson and His Wife, Evelyn K. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
- Long Poultry Farms, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Bituminous Casualty Corp. v. CommissionerUnited States Tax Court · 1971
- Hanover Ins. Co. v. CommissionerUnited States Tax Court · 1976
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