Legal Opinion
Aetna Life Ins. Co. v. Eaton
Court of Appeals for the Second Circuit
Decided July 14, 1930No. 382PublishedCited by 16 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This appeal involves the right of the ZEtna Life Insurance Company to recover from Eaton personally, who is collector of internal revenue, $376,340.37, corporation income taxes for the years 1923 and 1924, which he collected from it.
ZEtna had filed its returns for income taxes for the years 1922,1923, and 1924, paid the taxes thereunder, and filed claims for refunds, aggregating $102,532.86, on account of certain deductions whieh it claimed. None of the items sought to be refunded form any part of the $376,340.37, to recover which the present action was…
2Cases cited10 opinions
- Fauntleroy v. LumSupreme Court of the United States · 1908
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Hughes v. United StatesSupreme Court of the United States · 1866
- Arnson v. MurphySupreme Court of the United States · 1883
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Wolverine Petroleum Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1935
- Fishel v. KiteCourt of Appeals for the D.C. Circuit · 1938
- Miller v. Internal Revenue Service (In Re Miller)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1994
- United States v. Bank of Commerce & Trust Co.District Court, W.D. Tennessee · 1940
- Perry v. PageCourt of Appeals for the First Circuit · 1933
11 more not listed; retrieve them via the Exa API.