Legal Opinion
United Benefit Life Insurance Company, a Corporation v. James L. McCrory
Court of Appeals for the Eighth Circuit
Decided August 7, 1969No. 19439PublishedCited by 20 opinions
1Opinion of the Court
LAY, Circuit Judge.
This involves an appeal by a taxpayer insurance company from a judgment of the district court in favor of the District Director of Internal Revenue. The suit arises out of a claim for refund of federal income taxation for each of the years 1954 through 1957 under 28 U.S.C. § 1340 and § 1346(a) (1). The claim involves income taxes assessed against the taxpayer and interest thereon of $71,837.46 for the year 1954, $64,158.31 for 1955, $60,472.39 for 1956 and $50,-101.50 for 1957. These sums were paid in January of 1959. In May of that year the taxpayer made separate claims…
2Cases cited12 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- McCoach v. Insurance Co. of North AmericaSupreme Court of the United States · 1917
- Helvering v. Oregon Mutual Life InsuranceSupreme Court of the United States · 1940
- Commissioner of Internal Rev. v. Monarch Life Ins. Co.Court of Appeals for the First Circuit · 1940
- Massachusetts Protective Ass'n v. United StatesCourt of Appeals for the First Circuit · 1940
7 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Principal Mutual Life Insurance Company v. The United States, Defendant/cross-AppellantCourt of Appeals for the Federal Circuit · 1995
- Union Bankers Ins. Co. v. CommissionerUnited States Tax Court · 1975
- Economy Finance Corp. v. United StatesCourt of Appeals for the Seventh Circuit · 1974
- Meier v. New Jersey Life Ins. Co.New Jersey Superior Court Appellate Division · 1984
- Aetna Life Insurance v. United StatesUnited States Court of Claims · 1989
15 more not listed; retrieve them via the Exa API.