Prairie States Life Insurance Co. v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “Although taxpayer is a stock insurance company, it issues ‘participating’ policies which, like the policies issued by mutual insurance companies, entitle the policyholders to participate in distributions from the annual divisible surplus of the company.”

Source: CourtListener parenthetical corpus (CC0).