Legal Opinion
Service Life Insurance Company, a Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided July 17, 1961No. 16628PublishedCited by 23 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
The Service Life Insurance Company, hereinafter referred to as plaintiff, instituted this statutory action for the purpose of recovering a refund of income taxes which it paid pursuant to deficiency assessments for the years 1949, 1950, 1952 and 1953. The deficiencies arose from disallowance of deductions for certain sums paid as interest on borrowed funds.
Plaintiff was incorporated under the insurance laws of the State of Nebraska and engaged in the business of issuing life insurance, annuities, health and accident policies. In 1938 the company was authorized by its…
2Cases cited12 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Kepner v. United StatesSupreme Court of the United States · 1904
- D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
7 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Estate of Falese v. CommissionerUnited States Tax Court · 1972
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1964
- Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Zeeman v. United StatesDistrict Court, S.D. New York · 1967
- Saxon v. Georgia Ass'n of Independent Insurance Agents, Inc.Court of Appeals for the Fifth Circuit · 1968
18 more not listed; retrieve them via the Exa API.