MacLAUGHLIN v. PHILADELPHIA CONTRIBUTIONSHIP, ETC.

No. 5411.

73 F.2d 582 (1934)

MacLAUGHLIN v. PHILADELPHIA CONTRIBUTIONSHIP FOR INS. OF HOUSES FROM LOSS BY FIRE.

Circuit Court of Appeals, Third Circuit.

Rehearing Denied December 3, 1934.


Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Sewall Key and Edward H. Horton, Sp. Assts. to Atty. Gen., and Charles D. McAvoy, U. S. Atty., and T. J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., for appellant.

Frederick E. S. Morrison, Charles J. Biddle, and Drinker, Biddle & Reath, all of Philadelphia, Pa., for appellee.

Before WOOLLEY, DAVIS, and THOMPSON, Circuit Judges.


DAVIS, Circuit Judge.

The question in this case is whether or not the Philadelphia Contributionship, the plaintiff-appellee, is exempt from taxes on its income under section 231 (11) of the Revenue Act of 1926 (26 USCA § 982 (11), as a mutual fire insurance company, "the income of which is used or held for the purpose of paying losses or expenses."

The plaintiff is a mutual fire insurance company largely doing business in Philadelphia. Only the holders...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases