Legal Opinion
United States v. Occidental Life Insurance Company of California, a California Corporation
Court of Appeals for the Ninth Circuit
Decided October 26, 1967No. 21039_1PublishedCited by 18 opinions
1Opinion of the Court
ELY, Circuit Judge:
The Government appeals from a District Court judgment which awarded taxpayer a refund of federal income taxes for the taxable years 1954 and 1955. 1 Suit was instituted by the taxpayer pursuant to 28 U.S.C. § 1346(a) (1) after its claims for refund had been rejected. Our jurisdiction rests upon 28 U.S.C. § 1291.
The taxpayer is a stock life insurance company. For taxable years beginning in 1954, such companies were subject to a tax equal to certain percentages of “1954 life insurance company taxable income.” Section 805(a) of the Internal Revenue Code of 1954, ch. 736, 68A…
2Cases cited11 opinions
- Helvering v. Oregon Mutual Life InsuranceSupreme Court of the United States · 1940
- The Prudential Insurance Company of America v. The United StatesUnited States Court of Claims · 1963
- Commissioner of Internal Rev. v. Monarch Life Ins. Co.Court of Appeals for the First Circuit · 1940
- Keasbey & Mattison Co. v. RothensiesCourt of Appeals for the Third Circuit · 1943
- Northwestern Mut. Fire Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- F. W. Woolworth Co. v. CommissionerUnited States Tax Court · 1970
- United States v. Consumer Life Insurance Co.Supreme Court of the United States · 1977
- Best Life Assurance Company of California v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
- United Benefit Life Insurance Company, a Corporation v. James L. McCroryCourt of Appeals for the Eighth Circuit · 1969
- Harco Holdings, Incorporated, and Subsidiaries v. United StatesCourt of Appeals for the Seventh Circuit · 1992
13 more not listed; retrieve them via the Exa API.