Commissioner v. New Hampshire Fire Ins.’s Empirical Analysis

Citation profile

11 federal appellate · 1 district ·

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “as premiums earned on insurance contracts during the taxable year less”

   2 later decisions quote this exact passage · from the majority
   e.g. Western Casualty & Surety Co. v. Commissioner · Hanover Insurance Company v. Commissioner of Internal Revenue

2. “It is obvious from the above discussion and explanation that Congress comprehended the completely universal use of the Convention Form; that it conformed the phraseology of the statute to the technical terms appearing in the form; that for Federal tax purposes it adopted bodily the Convention Form and its method of reporting its transactions resulting in income, and that it had a thorough knowledge of the provisions of the form properly safeguarding the interests of the public. The Convention Form does not recognize the petitioner’s transactions with unadmitted companies. Such transactions do not enter into its income as set forth on the Convention Form and are not permitted to be included in any of the calculations there appearing. The entire Federal tax structure is a creature of Congress. That legislative body has laid down generally the basis on which tax must be computed and paid. It has granted complete tax exemption to certain classes of taxpayers. It has allowed credits and deductions in circumstances explicitly defined. It has set up specific standards by which certain taxpayers must be measured in order to ascertain the statutory tax which they shall pay. Congress has seen fit to enact a special statute governing the imposition of tax upon “insurance companies other than life or mutual * * * in lieu of the tax imposed by sections 13 and 14.” It established the Convention Form as the standard for determining the tax on such companies. Therefore, the Convention Form a”

   1 later decision quote this exact passage · from the majority
   e.g. Bituminous Casualty Corp. v. Commissioner

3. “as a fundamental principle tax returns must truly reflect (represent) income, and . . . returns based exclusively on the (N.A.I.C.) Form do not.”

   1 later decision quote this exact passage · from the majority
   e.g. Hanover Insurance Company v. Commissioner of Internal Revenue