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United States v. Maryland Savings-Share Ins. Corp., 400 U.S. 4 (1970)
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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. 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 July 1, 2025, 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. 1 Jul. 2025. 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 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=I4ANGXGJQG5XEPY.
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