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United States v. Home Title Insurance Co., 285 U.S. 191 (1932)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Home Title Insurance Co., 285 U.S. 191 (1932)
United States v. Home Title Insurance Co. No. 356 Argued January 19, 1932 Decided March 14, 1932 285 U.S. 191
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
1. The guaranty of payment of principal and interest of mortgage loans is insurance. Bowers v.Lawyers Mortgage Co., ante, p. 182. P. 195.
2. A corporation, organized under the insurance laws of New York, and deriving more than three-fourths of its income from insurance of titles and guaranties of mortgages sold by itself and from services incident to that business, including title examinations and appraisals, held an "insurance company" within the meaning of that term as commonly understood and as used in § 246 of the Revenue Acts of 1921 and 1924. Cf. Bowers v.Lawyers Mortgage Co., supra. P. 195.
50 F.2d 107 affirmed.
Certiorari, 284 U.S. 606, to review a judgment reversing a judgment for the United States, 41 F.2d 793, in an action against it to recover money paid under protest as capital stock taxes.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Home Title Insurance Co., 285 U.S. 191 (1932) in 285 U.S. 191 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=WFF78ZG62KIHFDW.
MLA: U.S. Supreme Court. "Syllabus." United States v. Home Title Insurance Co., 285 U.S. 191 (1932), in 285 U.S. 191, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=WFF78ZG62KIHFDW.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Home Title Insurance Co., 285 U.S. 191 (1932). cited in 1932, 285 U.S. 191. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=WFF78ZG62KIHFDW.
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