Legal Opinion
Mutual Assurance, Inc. v. United States
Court of Appeals for the Eleventh Circuit
Decided July 3, 1995No. 94-6606PublishedCited by 35 opinions
1Opinion of the Court
HATCHETT, Circuit Judge:
In this tax refund ease, we affirm the district court’s ruling that the appellee’s, Mutual Assurance, Inc., amendment to a timely filed administrative claim for refund could serve as the jurisdictional basis for maintaining this action.
FACTS
Mutual Assurance, Inc. (Mutual Assurance), the appellee, an Alabama corporation whose principal place of business is located in Birmingham, Alabama, is a property and casualty insurance company specializing in medical malpractice insurance. The Internal Revenue Code allows Mutual Assurance to determine its taxable income through…
2Cases cited14 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- United States v. SherwoodSupreme Court of the United States · 1941
- United States v. DalmSupreme Court of the United States · 1990
- Bemis Bro. Bag Co. v. United StatesSupreme Court of the United States · 1933
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
9 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Tapscott v. MS Dealer Service Corp.Court of Appeals for the Eleventh Circuit · 1996
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- United States v. RyanCourt of Appeals for the Eleventh Circuit · 1995
- In Re E.I. Dupont De Nemours & CompanyCourt of Appeals for the Eleventh Circuit · 1996
- Alan I. Begner, Cory Begner v. United StatesCourt of Appeals for the Eleventh Circuit · 2005
30 more not listed; retrieve them via the Exa API.