Case Name: HESS (Aud.) v. UNION INS. CO. et
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1926-08-07
Citations: 4 Ohio Law Abs. 740
Docket Number: Nos. 20051-55
Parties: HESS (Aud.) v. UNION INS. CO. et
Judges: 
Reporter: The Ohio Law Abstract
Volume: 4
Pages: 740–740

Head Matter:
HESS (Aud.) v. UNION INS. CO. et
Nos. 20051-55.
Supreme Court
Dock. Aug. 7, 1926;
4 Abs. 541.
Attorneys — C. S. Bell, C. S. Durr for Hess; Waite, Schindel & Bayless for Insurance Companies; all of Cincinnati.

Opinion:
The question involved is the deduction of alleged debts from insurance companies tax return, their contention being that the amount of debts of an insurance company are determined by its outstanding policies in gross, and the reserve for them, and therefore a debt of the company, sections 5327 and 9357 GC. being valid.