Legal Opinion
Principal Mutual Life Insurance v. United States
United States Court of Claims
Decided June 30, 1992No. 486-87TPublishedCited by 7 opinions
1Opinion of the Court
OPINION
SMITH, Chief Judge.
This case involves a tax refund claim by plaintiff Principal Mutual Life Insurance Company (Principal). Plaintiff seeks recovery of federal income taxes and interest for assessments paid in tax years 1977 and 1978. This opinion addresses the parties’ cross motions for summary judgment and several related procedural motions. After careful consideration of the briefs filed by the parties and after oral argument, the court grants plaintiff’s motion as it applies to the (1) waiver of premium benefits, (2) monthly payments from life insurance, (3) advertising expenses,…
2Cases cited37 opinions
- Foman v. DavisSupreme Court of the United States · 1962
- Montana v. United StatesSupreme Court of the United States · 1979
- Adams v. Gould Inc.Court of Appeals for the Third Circuit · 1984
- United States v. HoughamSupreme Court of the United States · 1960
- Mother's Restaurant Incorporated v. Mama's Pizza, Inc.Court of Appeals for the Federal Circuit · 1983
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3Cited by7 opinions
- Principal Mutual Life Insurance v. United StatesUnited States Court of Federal Claims · 1993
- Principal Mutual Life Insurance Company v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1995
- Applegate v. United StatesUnited States Court of Federal Claims · 1996
- Stearns Co. v. United StatesUnited States Court of Federal Claims · 1995
- Shell Petroleum, Inc. v. United StatesDistrict Court, D. Delaware · 1997
2 more not listed; retrieve them via the Exa API.