Legal Opinion
The Franklin Life Insurance Company v. United States
Court of Appeals for the Seventh Circuit
Decided August 30, 1968No. 16580_1PublishedCited by 44 opinions
1Opinion of the Court
CASTLE, Chief Judge.
The United States of America, defendant-appellant, prosecutes this appeal from a judgment in the amount of $1,303,OIL-88 entered against it in favor of The Franklin Life Insurance Company, 1 plaintiff-appellee. The judgment represents a refund of amounts assessed against the taxpayer as income tax deficiencies, and interest thereon, for the calendar years 1958 through 1962. The taxpayer had paid the deficiencies and brought suit in the District Court for refund.
The issues presented on appeal involve the construction and application of the Life Insurance Company Income Tax…
2Cases cited13 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
- E. W. Schuessler and Aline Schuessler v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
8 more not listed; retrieve them via the Exa API.
3Cited by44 opinions
- Commissioner v. Standard Life & Accident InsuranceSupreme Court of the United States · 1977
- Rca Corporation v. United StatesCourt of Appeals for the Second Circuit · 1981
- Jefferson Standard Life Insurance Company v. United States of America, (Two Cases). Jefferson Standard Life Insurance Company v. United States of America, (Two Cases)Court of Appeals for the Fourth Circuit · 1969
- Southwestern Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Union Mutual Life Insurance Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the First Circuit · 1978
39 more not listed; retrieve them via the Exa API.