Legal Opinion
Investors Diversified Services, Inc. v. United States
United States Court of Claims
Decided April 19, 1978No. 245-72PublishedCited by 13 opinions
1Opinion of the CourtDavis, Judge
For the years 1964 and 1965, plaintiff, Investors Diversified Services (IDS), filed consolidated income tax returns on behalf of an affiliated group of which it was the common parent. One of the members of the group was Investors Syndicate of America, Inc. (ISA), a wholly owned subsidiary of IDS. ISA was a face-amount certificate company registered under the Investment Company Act of 1940, 15 U.S.C. § 80a-28 (1970), and was subject to the banking laws of the state in which it was incorporated, Minnesota. Since its incorporation in 1940, ISA has been a financial institution engaged in the…
2Cases cited13 opinions
- Denman v. SlaytonSupreme Court of the United States · 1931
- United States v. Atlas Life Insurance Co.Supreme Court of the United States · 1965
- The Wisconsin Cheeseman, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- John E. Leslie and Evelyn G. Leslie v. Commissioner of the Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Illinois Terminal Railroad Company v. The United StatesUnited States Court of Claims · 1967
8 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Bernard M. Barenholtz v. The United StatesCourt of Appeals for the Federal Circuit · 1986
- Dillon, Read & Co., Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1989
- New Mexico Bancorporation & Subsidiaries v. CommissionerUnited States Tax Court · 1980
- Dillon, Read & Co. v. United StatesCourt of Appeals for the Federal Circuit · 1989
- The E.F. Hutton Group, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1987
8 more not listed; retrieve them via the Exa API.