Hess v. Union Central Life Ins. Co.
Ohio Supreme Court
Hess v. Union Central Life Ins. Co., 5 Ohio Law. Abs. 286 (Ohio 1927)
Allen, Day, Jones, Kinkade, Matthias, Robinson
Hess v. Union Central Life Ins. Co.
Opinion of the Court
1. The reserve created and maintained by an Ohio Life Insurance Company as required by law represents an indebtedness of the company to its policy holders and by virtue of Section 5327 and 9357, General _Code, the amount thereof may he deducted from its gross taxable credits in making its return of property for taxation.
2. Sections 5327 and 9357, General Code, are not violative of any provision of the Ohio Constitution.
Judgment affirmed.
Reference
- Full Case Name
- William F. Hess, Auditor Hamilton Co. v. The Union Central Life Ins. Co. William F. Hess, etc. v. The Columbia Life Insurance Company William F. Hess, etc. v. Federal Union Life Insurance Company William F. Hess, etc. v. The Western & Southern Life Insurance Co. William F. Hess, etc. v. The Ohio National Life Insurance Company
- Status
- Published