Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Philadelphia Title Ins. Co. v. Commissioner of Internal Revenue.

decided: October 22, 1952.

PHILADELPHIA TITLE INS. CO.
v.
COMMISSIONER OF INTERNAL REVENUE.



Before GOODRICH, McLAUGHLIN and STALEY, Circuit Judges.

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.

19521022

© 1998 VersusLaw ...

Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.