Legal Opinion
Acacia Mutual Life Insurance Company v. United States
District Court, D. Maryland
Decided July 26, 1967No. Civ. 16469PublishedCited by 13 opinions
1Opinion of the Court
HARVEY, District Judge:
Acacia Mutual Life Insurance Company (Acacia) sues here to recover the sum of $82,279.36, representing the amount of withholding taxes and interest paid under protest for the years 1958, 1959 and 1960. Acacia is a mutual life insurance company doing business in some thirty-three states and the District of Columbia.
In the years in question, meetings were held by Acacia in various resort areas attended by branch managers, unit managers, agents and home office personnel, as well as by some of their wives. Acacia paid the expenses of all employees and wives who attended…
2Cases cited15 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Moorman v. CommissionerUnited States Tax Court · 1956
- Rudolph v. United StatesSupreme Court of the United States · 1962
- George D. Patterson, District Director of Internal Revenue v. J. C. Thomas and Martha ThomasCourt of Appeals for the Fifth Circuit · 1961
- C.J.D. Rudolph and Irma M. Rudolph v. United StatesCourt of Appeals for the Fifth Circuit · 1961
10 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- United States v. John William Gotcher Et Ux.Court of Appeals for the Fifth Circuit · 1968
- Anchor Nat'l Life Ins. Co. v. CommissionerUnited States Tax Court · 1989
- Humble Oil & Refining Company v. The United StatesUnited States Court of Claims · 1971
8 more not listed; retrieve them via the Exa API.