Legal Opinion
Industrial Life Insurance Co. v. United States
District Court, D. South Carolina
Decided April 11, 1972No. 70-614PublishedCited by 4 opinions
1Opinion of the Court
ORDER.
CHAPMAN, District Judge.
This is an action brought by the plaintiff to recover income taxes and interest for the years 1963, 1964 and 1965, which it alleges were erroneously and excessively collected. The total amount of the claim is $41,037.35.
The case presents four basic questions, which are hereinafter answered in the Findings of Fact and Conclusions of Law. These questions are:
1. Whether the plaintiff, during 1963, 1964 and 1965, qualified for taxation as a life insurance company under Section 801, et seq., of the Internal Revenue Code of 1954.
2. Whether plaintiff allowed an…
2Cases cited11 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- United States v. Donruss Co.Supreme Court of the United States · 1969
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- Bowers v. Lawyers Mortgage Co.Supreme Court of the United States · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Security Industrial Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1983
- Hanover Ins. Co. v. CommissionerUnited States Tax Court · 1976
- Industrial Life Insurance Company v. United StatesCourt of Appeals for the Fourth Circuit · 1973
- Hanover Ins. Co. v. CommissionerUnited States Tax Court · 1976