Legal Opinion
Neptune Mutual Ass'n v. United States
United States Court of Claims
Decided September 21, 1987No. 216-86TPublishedCited by 12 opinions
1Opinion of the Court
OPINION
NETTESHEIM, Judge.
At issue on cross-motions for summary judgment after argument is whether a foreign casualty insurer is liable for United States excise tax when it has been allowed to conduct a trade or business in a state and has paid United States income tax.
FACTS
The facts discussed throughout this opinion are either undisputed or not adequately or meritoriously controverted. The Neptune Mutual Association (“Luxembourg”), a mutual insurance association, was formed under the laws of Luxembourg on February 24, 1972. Luxembourg was founded principally by members of the New Bed-ford,…
2Cases cited34 opinions
- United States v. TurketteSupreme Court of the United States · 1981
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. BoyleSupreme Court of the United States · 1985
29 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- The Neptune Mutual Association, Ltd. Of Bermuda v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1988
- Sun Eagle Corp. v. United StatesUnited States Court of Claims · 1991
- Aetna Life Insurance v. United StatesUnited States Court of Claims · 1989
- Principal Mutual Life Insurance v. United StatesUnited States Court of Claims · 1992
- Wiggins ex rel. Wiggins v. Secretary of the Department of Health & Human ServicesUnited States Court of Claims · 1989
7 more not listed; retrieve them via the Exa API.