Legal Opinion
Union Mutual Life Insurance v. United States
District Court, D. Maine
Decided September 14, 1976No. Civ. 74-112-SDPublishedCited by 5 opinions
1Opinion of the Court
OPINION AND ORDER OF THE COURT
GIGNOUX, District Judge.
This is a suit for refund of some $535,-946.24 federal income taxes and interest alleged to have been erroneously assessed to and collected from plaintiff for the calendar years 1958 through 1968. Plaintiff (the taxpayer) is a mutual life insurance company incorporated under the laws of the State of Maine and having its principal office at Portland. It is subject to taxation under Sections 801-820 of the Internal Revenue Code of 1954, as amended (the Code), 26 U.S.C. §§ 801-820 (1970), which sections were added to the Code by the Life…
2Cases cited45 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Brown v. HelveringSupreme Court of the United States · 1934
- Malat v. RiddellSupreme Court of the United States · 1966
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3Cited by5 opinions
- Union Mutual Life Insurance Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the First Circuit · 1978
- Malmstedt v. CommissionerCourt of Appeals for the Fourth Circuit · 1978
- UNUM Life Insurance v. United StatesDistrict Court, D. Maine · 1989
- Life Insurance Co. of Georgia v. United StatesUnited States Court of Claims · 1981
- Margaret E. Johnson Malmstedt and Bertil Malmstedt v. Commissioner of Internal Revenue, Margaret E. Johnson Malmstedt and Bertil Malmstedt v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1978