Legal Opinion
Commerce Title Guaranty Co. v. United States
District Court, W.D. Tennessee
Decided March 20, 1940No. Nos. 58, 59PublishedCited by 4 opinions
1Opinion of the Court
MARTIN, District Judge.
In these consolidated civil actions, the petitioner, Commerce Title Guaranty Company, sues the United States of America for refund of capital stock taxes for the years ending June 30, 1936, and June 30, 1937, respectively; the payment of the taxes having been required by the Commissioner of Internal Revenue, pursuant to Sec. 105 of the Revenue Act of 1935, as amended by Sec. 401 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts.
The single question presented for determination is whether the petitioner falls within the express immunity of an “insurance company” from…
2Cases cited8 opinions
- Bowers v. Lawyers Mortgage Co.Supreme Court of the United States · 1932
- United States v. Home Title InsuranceSupreme Court of the United States · 1932
- Brown v. SchleierCourt of Appeals for the Eighth Circuit · 1902
- First National Bank v. Fidelity & Guaranty Co.Tennessee Supreme Court · 1902
- United States v. Peabody Co.Court of Appeals for the Sixth Circuit · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- David N. Lee v. Royal Indemnity CompanyCourt of Appeals for the Sixth Circuit · 1997
- National Commercial Title & Mortgage Guaranty Co. v. DuffyDistrict Court, D. New Jersey · 1941
- Commerce Title Guaranty Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1941
- David N. Lee v. Royal Indemnity CompanyCourt of Appeals for the Sixth Circuit · 1997