Legal Opinion
Security Benefit Life Insurance Company v. United States
Court of Appeals for the Tenth Circuit
Decided January 30, 1984No. 81-1413PublishedCited by 10 opinions
1Opinion of the Court
LOGAN, Circuit Judge.
Security Benefit Life Insurance Company (SBL) sued pursuant to I.R.C. § 7422 to recover federal income taxes, plus interest, that SBL allegedly overpaid for its taxable year 1968. SBL based its claim on the carryback to 1968 of a loss incurred in 1971 from two unrelated events: (1) SBL's acquisition of all the life insurance business of a fraternal benefit society, the Ladies’ Society of the Brotherhood of Locomotive Firemen and Enginemen (Society), and (2) a change in SBL’s method of accounting for loading on deferred and uncollected premiums as a consequence of…
2Cases cited9 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- United States v. Consumer Life Insurance Co.Supreme Court of the United States · 1977
- Commissioner v. Standard Life & Accident InsuranceSupreme Court of the United States · 1977
- Beneficial Life Ins. Co. v. CommissionerUnited States Tax Court · 1982
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Western Nat'l Mut. Ins. Co. v. CommissionerUnited States Tax Court · 1994
- Prairie States Life Insurance Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1987
- Oxford Life Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1986
- Gerling International Ins. Co. v. CommissionerUnited States Tax Court · 1986
- American Family Mutual Insurance v. United StatesDistrict Court, W.D. Wisconsin · 2005
5 more not listed; retrieve them via the Exa API.