Reserve Life Insurance v. Bowers
Reserve Life Insurance Co. v. Bowers, Tax Commissioner of Ohio
Reserve Life Ins. v. Bowers, 380 U.S. 258 (1965)
Opinion
Per Curiam.
The judgment is reversed and the case is remanded to the Court of Appeals, First Appellate District, Ohio.
Wheeling Steel Corp.
v. Glander, 337 U. S. 562 .
Mr. Justice Black dissents.
Mr. Justice Stewart took no part in the decision of this case.
How later courts describe this case
Explanatory parentheticals written by citing courts — 1 in all; the most informative distinct ones are shown.
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(“In common usage, that term[persons] does not include the sovereign, and statutes employing it will ordinarily not be construed to do so.”)
Cited by 18 cases
View all citing references →Relies on it most ⓘ
- Commonwealth v. Life Assurance Co.
- State v. American Bankers Insurance Co.
- Metropolitan Life Insurance v. Ward
- International Union, United Mine Workers v. Bagwell
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.
- United States of America and Interstate Commerce Commission, and v. The Greyhound Corporation and Greyhound Lines, Inc., And
Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.