Legal Opinion
Cetel v. Kirwan Financial Group, Inc.
Court of Appeals for the Third Circuit
Decided August 28, 2006No. 04-3408, 05-1329, 05-1503, 05-1504PublishedCited by 19 opinions
1Opinion of the Court
OPINION OF THE COURT
NYGAARD, Circuit Judge.
Appellants/Plaintiffs are physicians and their professional corporations who purchased life insurance through Voluntary Employee Beneficiary Associations (‘VE-BAs”) created, marketed, operated, and endorsed by Appellees/Defendants, a number of individuals, corporations, and associations connected to the VEBAs. 1 They claim that defendants misrepresented the potential tax benefits of the VEBAs to induce them to purchase the life insurance policies. After the Internal Revenue Service decided that the VEBAs did not possess the tax benefits, plaintiffs…
2Cases cited35 opinions
- Agency Holding Corp. v. Malley-Duff & Associates, Inc.Supreme Court of the United States · 1987
- Eric Robinson v. Philip L. Johnson the District Attorney of the County of Philadelphia the Attorney General of the State of Pennsylvania, Mike FisherCourt of Appeals for the Third Circuit · 2002
- Rotella v. WoodSupreme Court of the United States · 2000
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Southern Cross Overseas Agencies, Inc. v. Wah Kwong Shipping Group Ltd.Court of Appeals for the Third Circuit · 1999
30 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Maniscalco v. Brother International Corp.District Court, D. New Jersey · 2009
- Schwab v. Philip Morris USA, Inc.District Court, E.D. New York · 2006
- United States v. CITGO Asphalt Ref. Co. (In Re Frescati Shipping Co., Ltd.)Court of Appeals for the Third Circuit · 2018
- In Re Merck & Co., Inc.Court of Appeals for the Third Circuit · 2008
- Wilson v. ParisiDistrict Court, M.D. Pennsylvania · 2008
14 more not listed; retrieve them via the Exa API.