United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970)

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Author: U.S. Supreme Court

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United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970)

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


No. 160


Decided October 19, 1970
400 U.S. 4

APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF MARYLAND

Syllabus

Section 501(c)(14)(b) of the Internal Revenue Code of 1954, which limits income tax exemption for nonprofit mutual insurers to those organized before September 1, 1957, is not an arbitrary classification violative of due process requirements, Congress having had a rational basis for concluding that an extension of the cut-off date could adversely affect federal programs.

308 F.Supp. 761, reversed.

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Chicago: U.S. Supreme Court, "Syllabus," United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970) in 400 U.S. 4 Original Sources, accessed May 19, 2024, http://www.originalsources.com/Document.aspx?DocID=I4ANGXGJQG5XEPY.

MLA: U.S. Supreme Court. "Syllabus." United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970), in 400 U.S. 4, Original Sources. 19 May. 2024. http://www.originalsources.com/Document.aspx?DocID=I4ANGXGJQG5XEPY.

Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970). cited in 1970, 400 U.S. 4. Original Sources, retrieved 19 May 2024, from http://www.originalsources.com/Document.aspx?DocID=I4ANGXGJQG5XEPY.