Legal Opinion
The Mutual Benefit Life Insurance Company, (James P. Moore, Jr., Vice President and Comptroller) v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided January 8, 1974No. 73-1169PublishedCited by 20 opinions
1Opinion of the Court
OPINION OF THE COURT
WEIS, Circuit Judge.
While there are many who complain that the Internal Revenue Code is incomprehensible, there are some few who revel in the intricacies of its labyrinthine composition. But those who take delight in such pursuits and who also understand the mystic processes of es tablishing reserves in the life insurance industry are an even rarer specie of the ornithological world. Such are the vagaries of assignments, however, that it has fallen to the lot of this panel to decide a case where the two sciences conjoin. We therefore tread into the thicket with some…
2Cases cited4 opinions
- United States v. Atlas Life Insurance Co.Supreme Court of the United States · 1965
- Alinco Life Insurance Company v. The United StatesUnited States Court of Claims · 1967
- General Life Ins. v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
- Mutual Ben. Life Ins. Co. v. CommissionerUnited States Tax Court · 1972
3Cited by20 opinions
- United States v. Consumer Life Insurance Co.Supreme Court of the United States · 1977
- Union Mutual Life Insurance Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the First Circuit · 1978
- Anchor Nat'l Life Ins. Co. v. CommissionerUnited States Tax Court · 1989
- Lincoln National Life Insurance v. United StatesUnited States Court of Claims · 1978
- Security Benefit Life Insurance v. United StatesDistrict Court, D. Kansas · 1980
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