PACIFIC INS. CO., LIMITED,
v.
UNITED STATES
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The court held that an isolated excerpt of legislative history is not entitled to consideration in determining legislative intent and does not indicate the claimed intent.
Appellants sought reversal of a prior dismissal based on newly discovered legislative history concerning § 204 of the Internal Revenue Code. The new e…
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PER CURIAM.
The Court below, upon the authority of our decision in Pacific Employers Ins. Co. v. Commissioner of Internal Revenue, 89 F. 2d 186, which involved the same question posed in the instant cause, dismissed the complaint. D.C., 90 F.Supp. 328.
Because of newly discovered facts concerning the legislative history of § 204 of the Internal Revenue Code, 26 U.S.C.A. § 204, alleged not to have been before us in Pacific Employers Ins. Co. v. Commissioner, supra, and which were considered in New Hampshire Fire Ins. Co. v. Commissioner of I. R., 2 T.C. 708, affirmed 1 Cir., 146 F. 2d 697, and in United States v. Fidelity & Deposit Co. of Maryland, 4 Cir., 177 F. 2d 805, decided contra to our Pacific Employers case, appellants ask us to reverse the District Court and our own Pacific Employers case.
The new legislative history referred to is an isolated excerpt from a statement made by a witness before the congressional committee considering the legislation. As such, in our opinion, it is not entitled to consideration in determining legislative intent. Nor, in substance, does it indicate the intent claimed for it.
Consequently we reaffirm our decision in Pacific Employers Ins. Co. v. Commissioner of I.R., supra and affirm the judgment
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Commissioner of Internal Revenue v. N.H. Fire Ins. Co., 146 F.2d 697 (1st Cir. 1945)
- United States v. Fid. & Deposit Co. OF Md., 177 F.2d 805 (4th Cir. 1949)
- Pac. Emp'rs Ins. Co. v. Commissioner of Internal Revenue, 89 F.2d 186 (9th Cir. 1937)