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· 10/19/1970

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

Citations

  • 400 U.S. 4
  • 91 S. Ct. 16
  • 27 L. Ed. 2d 4
  • 1970 U.S. LEXIS 105
  • 26 A.F.T.R.2d (RIA) 5679

How courts have described this case

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

  • finding nonprofit mutual insurance corporation to not be state instrumentality and public appointees held less than 30% of the seats on the board
  • upholding district court conclusion that section 115 exemption not applicable to non-profit corporation created by Maryland legislature with the object of insuring the accounts of shareholders of member savings and loan associations
  • but expressly approving district court's application of Section 115
  • challenge to a federal tax statute
  • challenge to a federal tax statute

Source: CourtListener parenthetical corpus (CC0).

Judges: Harlan

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.