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McCoach v. Insurance Co. Of North America, 244 U.S. 585 (1917)
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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.
McCoach v. Insurance Co. Of North America, 244 U.S. 585 (1917)
McCoach v. Insurance Company of North America No. 475 Argued Mach 14, 1917 Decided June 11, 1917 244 U.S. 585
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
A fire and marine insurance company in Pennsylvania is not required to maintain a reserve against unpaid losses by the law of that state (P.L. 1911, p. 607), and therefore amounts added by it to such a reserve may not be deducted in determining the company’s taxable net income under § 38 of the Federal Corporation Excise Tax Act of August 5, 1909, c. 6, 36 Stat. 11, 112.
224 F. 657 reversed.
The case is stated in the opinion.
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Chicago:
U.S. Supreme Court, "Syllabus," McCoach v. Insurance Co. Of North America, 244 U.S. 585 (1917) in 244 U.S. 585 Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=IR8KRM8IA36I4UZ.
MLA:
U.S. Supreme Court. "Syllabus." McCoach v. Insurance Co. Of North America, 244 U.S. 585 (1917), in 244 U.S. 585, Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=IR8KRM8IA36I4UZ.
Harvard:
U.S. Supreme Court, 'Syllabus' in McCoach v. Insurance Co. Of North America, 244 U.S. 585 (1917). cited in 1917, 244 U.S. 585. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=IR8KRM8IA36I4UZ.
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