MORLEY

v.

UNIVERSITY OF DETROIT

Citator

Cited By

• Mut. Fire Ins. Co. of Germantown v. United States, 142 F.2d 344 (3d Cir. 1944)
  …t of insurance to the members.” The principle that mutuality involves insurance at cost has likewise been applied by this court to fire insurance companies. In MacLaughlin v. Philadelphia Contributionship, 1934, 73 F. 2d 582, 584, certiorari denied 294 U.S. 718, 55 S.Ct. 544, 79 L.Ed. 1251, this court was called upon to construe Section 231(11) of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Code § 101(11), which accorded to mutual fire insurance companies a tax exempt status. The court held that the taxpa…
• Keystone Auto. Club Cas. Co. v. Commissioner of Internal Revenue, 122 F.2d 886 (3d Cir. 1941)
  …ted in Driscoll v. Washington County Fire Ins. Co., 3 Cir., 1940, 110 F. 2d 485, certiorari denied, 1940, 311 U.S. 658, 61 S.Ct. 12, 85 L.Ed. -; MacLaughlin v. Philadelphia Contributionship, etc., 3 Cir., 1934, 73 F. 2d 582, certiorari denied, 1935, 294 U.S. 718, 55 S.Ct. 544, 79 L.Ed. 1251; Baltimore Equitable Soc. v. United States, Ct.Cl.1933, 3 F.Supp. 427, certiorari denied, 1933, 290 U.S. 662, 54 S.Ct. 77, 78 L.Ed. 573. The Supreme Court in Penn Mutual Co. v. Lederer, 1920, 252 U.S. 523, 533, 40 S.Ct.…