United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970)

Name: United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970) - Syllabus
Author: U.S. Supreme Court

United States v. Maryland Savings-Share Ins. Corp.

No. 160

Decided October 19, 1970
400 U.S. 4

APPEAL FROM THE UNITED STATES DISTRICT COURT

FOR THE DISTRICT OF MARYLAND

Syllabus

Section 501(c)(14)(b) of the Internal Revenue Code of 1954, which limits income tax exemption for nonprofit mutual insurers to those organized before September 1, 1957, is not an arbitrary classification violative of due process requirements, Congress having had a rational basis for concluding that an extension of the cut-off date could adversely affect federal programs.

308 F.Supp. 761, reversed.

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Chicago: U.S. Supreme Court, "Syllabus," United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970) in 400 U.S. 4 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=I4ANGXGJQG5XEPY.

MLA: U.S. Supreme Court. "Syllabus." United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970), in 400 U.S. 4, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=I4ANGXGJQG5XEPY.

Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970). cited in 1970, 400 U.S. 4. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=I4ANGXGJQG5XEPY.

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