Legal Opinion
Massachusetts Protective Ass'n v. United States
Court of Appeals for the First Circuit
Decided August 6, 1940No. 3416PublishedCited by 25 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
This is an appeal from a judgment of the District Court in favor of the government in a suit brought under the Tucker Act,-24 Stat. 505 (1887), 28 U.S.C.A. § 41 (20), by the Massachusetts Protective Association, Inc., a Massachusetts stock insurance corporation, to recover federal income taxes assessed for the years 1926 and 1928 and collected by a collector who is now out of office. The case was tried upon a stipulation and a supplemental stipulation of facts, and upon oral testimony taken in open court. The facts as found by the District Court from this evidence may…
2Cases cited28 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Edward's Lessee v. DarbySupreme Court of the United States · 1827
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
23 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Hoffman v. PalmerCourt of Appeals for the Second Circuit · 1942
- United States v. Consumer Life Insurance Co.Supreme Court of the United States · 1977
- Alinco Life Insurance Company v. The United StatesUnited States Court of Claims · 1967
- United States v. New England Coal and Coke CompanyCourt of Appeals for the First Circuit · 1963
- Commissioner of Internal Rev. v. Monarch Life Ins. Co.Court of Appeals for the First Circuit · 1940
20 more not listed; retrieve them via the Exa API.