Legal Opinion
American Exchange Securities Corp. v. Helvering
Court of Appeals for the Second Circuit
Decided December 10, 1934No. Nos. 8, 9PublishedCited by 11 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
These cases present the single question, whether a parent insurance company and its subsidiary, not an insurance company, may together file consolidated income tax returns, in one case for the years 1927 and 1928; in the other for 1928 alone. For the first year the applicable statute is section 240 (a) of the Revenue Act of 1926 (26 USCA § 993 (a); for the second, section 142 (a) of the Act of 1928 (26 USCA § 2142 (a). We have already passed upon this question for the year 1926 in Fire Companies Building Corporation v. Com’r (C. C. A.) 54 F.(2d) 488, which these appeals…
2Cases cited6 opinions
- First National Bank in St. Louis v. MissouriSupreme Court of the United States · 1924
- United States v. StafoffSupreme Court of the United States · 1923
- MacLaughlin v. Alliance InsuranceSupreme Court of the United States · 1932
- Fire Companies Bldg. Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1931
- National Life Ins. Co. v. United StatesUnited States Court of Claims · 1933
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- North W. Life Assur. Co. of Can. v. CommissionerUnited States Tax Court · 1996
- Marks v. HigginsCourt of Appeals for the Second Circuit · 1954
- Estate of Stoll v. CommissionerUnited States Tax Court · 1962
- Liant Record, Inc. v. CommissionerUnited States Tax Court · 1961
- Rodner v. United StatesDistrict Court, S.D. New York · 1957
6 more not listed; retrieve them via the Exa API.