PALATINE INSURANCE CO. v. COMMISSIONER

Docket No. 2446.

4 T.C. 239 (1944)

PALATINE INSURANCE COMPANY, LIMITED, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 23, 1944.


Attorney(s) appearing for the Case

Edward S. Coons, Jr., Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.


OPINION.

OPPER, Judge:

A deficiency in the amount of $2,069.18 in income tax for the year 1939 is contested by petitioner. The question raised is the correct amount of the deduction on account of home office expense and British income tax which may be taken by petitioner, a foreign insurance company, other than life or mutual, doing business in the United States.

The facts are all established by a stipulation...

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