Legal Opinion
Connecticut General Life Insurance Company v. Commissioner of Internal Revenue (Tax Court No. 92-21212). Cigna Corporation and Consolidated Subsidiaries v. Commissioner of Internal Revenue (Tax Court No. 92-21213)
Court of Appeals for the Third Circuit
Decided April 30, 1999No. 97-7612PublishedCited by 39 opinions
1Opinion of the Court
177 F.3d 136
83 A.F.T.R.2d 99-2142, 99-1 USTC P 50,500
CONNECTICUT GENERAL LIFE INSURANCE COMPANY, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE (Tax Court No. 92-21212).
CIGNA Corporation And Consolidated Subsidiaries, Appellants,
v.
Commissioner of Internal Revenue (Tax Court No. 92-21213).
Nos. 97-7612, 97-7619.
United States Court of Appeals,
Third Circuit.
Argued Sept. 14, 1998.
Decided April 30, 1999.
A. Duane Webber (Argued), Leonard B. Terr, C. David Swenson, Baker & McKenzie, Washington, D.C. Of Counsel: Judith E. Soltz, D. Timothy Tammany, Christopher R. Loomis, CIGNA Corporation, Alfred W.…
2Cases cited19 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Bowen v. Georgetown University HospitalSupreme Court of the United States · 1988
- Thomas Jefferson University v. ShalalaSupreme Court of the United States · 1994
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Pauley v. BethEnergy Mines, Inc.Supreme Court of the United States · 1991
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3Cited by39 opinions
- In Re Kaiser Aluminum Corporation, Debtor. Pension Benefit Guaranty CorporationCourt of Appeals for the Third Circuit · 2006
- Jessica Ramsay v. National Board of Medical ExamCourt of Appeals for the Third Circuit · 2020
- Sidell v. CommissionerCourt of Appeals for the First Circuit · 2000
- UNITED STATES of America, Appellant, v. OCCIDENTAL CHEMICAL CORPORATIONCourt of Appeals for the Third Circuit · 1999
- Kurzet v. CommissionerCourt of Appeals for the Tenth Circuit · 2000
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