McCoach v. Insurance Co. Of North America, 244 U.S. 585 (1917)

Name: McCoach v. Insurance Co. Of North America, 244 U.S. 585 (1917) - Syllabus
Author: U.S. Supreme Court

McCoach v. Insurance Company of North America

No. 475

Argued Mach 14, 1917
Decided June 11, 1917
244 U.S. 585

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE THIRD CIRCUIT

Syllabus

A fire and marine insurance company in Pennsylvania is not required to maintain a reserve against unpaid losses by the law of that state (P.L. 1911, p. 607), and therefore amounts added by it to such a reserve may not be deducted in determining the company’s taxable net income under § 38 of the Federal Corporation Excise Tax Act of August 5, 1909, c. 6, 36 Stat. 11, 112.

224 F. 657 reversed.

The case is stated in the opinion.

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Chicago: U.S. Supreme Court, "Syllabus," McCoach v. Insurance Co. Of North America, 244 U.S. 585 (1917) in 244 U.S. 585 Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=IR8KRM8IA36I4UZ.

MLA: U.S. Supreme Court. "Syllabus." McCoach v. Insurance Co. Of North America, 244 U.S. 585 (1917), in 244 U.S. 585, Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=IR8KRM8IA36I4UZ.

Harvard: U.S. Supreme Court, 'Syllabus' in McCoach v. Insurance Co. Of North America, 244 U.S. 585 (1917). cited in 1917, 244 U.S. 585. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=IR8KRM8IA36I4UZ.

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