PHILADELPHIA TITLE INS. CO.
v.
COMMISSIONER OF INTERNAL REVENUE
PHILADELPHIA TITLE INS. CO.
COMMISSIONER OF INTERNAL REVENUE
199 F.2d 308
United States Court of Appeals for the Third Circuit (1952)
Caution
Cited by 10 cases
Opinion of the Court
PER CURIAM.
This petition for review of a decision by the Tax Court raises the question of the liability for income tax upon the reserve required of a title insurance company under the Pennsylvania law. We considered the question at length in Wayne Title and Trust. Co. v. Commissioner, 3 Cir., 1951, 195 F. 2d 401, and we are not convinced that the taxpayer has shown us any reason for distinguishing that case from this.
' The decision of the Tax Court is affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
United States Steel Corp. v. McCRANEY, 257 F.2d 457 (5th Cir. 1958)
-
Redding v. Long-Bell Lumber Co., 207 F.2d 371 (8th Cir. 1953)
-
City OF Villa Rica & S. Natural Gas Co. v. Mrs. Marie Couch and Mrs. Eva Broom, 281 F.2d 284 (5th Cir. 1960)
Previewing 3 of 5 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Wayne Title & Tr. Co. v. Commissioner of Internal Revenue, 195 F.2d 401 (3d Cir. 1952)