Legal Opinion
Lawyers' Title Guaranty Fund v. United States
Court of Appeals for the Fifth Circuit
Decided February 14, 1975No. 74-1835PublishedCited by 17 opinions
1Opinion of the Court
NICHOLS, Associate Judge.
Appellant, Lawyers’ Title Guaranty Fund, (hereinafter Fund) sued in the United States District Court after proper requests for refund, to recover United States income taxes alleged to have been overpaid for the short taxable period September 1, 1966 through December 31, 1966, and for calendar 1967. The District Judge upheld the Internal Revenue Service position and dismissed the action with costs. We reverse.
The single issue is whether sums credited by appellant as commissions to member lawyers for writing policies of insurance, are deductible when credited in face of…
2Cases cited10 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
- Commissioner v. HansenSupreme Court of the United States · 1959
- Central Cuba Sugar Co. v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Central Cuba Sugar CoCourt of Appeals for the Second Circuit · 1952
- The Washington Post Company v. The United StatesUnited States Court of Claims · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Gibson Products Co. Kell Blvd. v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- The Oceanic Steamship Co. v. United StatesUnited States Court of Claims · 1978
- North Cent. Life Ins. Co. v. CommissionerUnited States Tax Court · 1989
- Gibson Products Co. v. United StatesDistrict Court, N.D. Texas · 1978
- In Re Dow Corning Corp.United States Bankruptcy Court, E.D. Michigan · 2001
12 more not listed; retrieve them via the Exa API.