Legal Opinion
Pennsylvania Co. for Insurances on Lives & Granting Annuities v. United States
Court of Appeals for the Third Circuit
Decided November 16, 1943No. Nos. 8219, 8220PublishedCited by 15 opinions
1Opinion of the Court
JONES, Circuit Judge.
The Pennsylvania Company for Insurances on Lives and Granting Annuities, trustee under an agreement with the Capital Savings Plan, Inc., and the holders of contract certificates issued thereunder, sued to recover from the United States certain payments made by the trustee on account of income and excess profits taxes for the calendar years 1936 and 1938 and capital stock taxes for the fiscal years ending June 30, 1935 to 1938, both inclusive. As trustee under a like agreement with the Wellington Foundation, Inc., and the holders of certificates issued thereunder, it also…
2Cases cited11 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Helvering v. Coleman-Gilbert AssociatesSupreme Court of the United States · 1935
- Swanson v. CommissionerSupreme Court of the United States · 1935
- Helvering v. CombsSupreme Court of the United States · 1935
- United States v. PyneSupreme Court of the United States · 1941
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Nee v. Main Street BankCourt of Appeals for the Eighth Circuit · 1949
- Fletcher v. ClarkCourt of Appeals for the Tenth Circuit · 1945
- Commissioner of Internal Rev. v. City Nat. Bank & T. Co.Court of Appeals for the Tenth Circuit · 1944
- John Province 1 Well v. CommissionerUnited States Tax Court · 1961
- Guaranty Employees Association v. United StatesCourt of Appeals for the Fifth Circuit · 1957
10 more not listed; retrieve them via the Exa API.