Legal Opinion
UNUM Life Insurance v. United States
District Court, D. Maine
Decided March 2, 1989No. Civ. No. 87-0354 PPublishedCited by 4 opinions
1Opinion of the Court
OPINION AND ORDER
GENE CARTER, District Judge.
Plaintiff UNUM1 is a life insurance company organized under the laws of the State of Maine. UNUM brings this action challenging the collection of federal income tax deficiencies from UNUM for the calendar years 1977 and 1978, in the amounts of $2,630,303 and $2,747,840, respectively, as a result of an audit by the Internal Revenue Service. UNUM is subject to taxation under sections 801-820 of the Internal Revenue Code of 1954, as amended (the Code), 26 U.S.C. §§ 801-820 (1970), which sections were added to the Code by the Life Insurance Company…
2Cases cited5 opinions
- United States v. Bankers Trust Co.Supreme Court of the United States · 1974
- Union Mutual Life Insurance Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the First Circuit · 1978
- Group Life and Health Insurance Company v. The United States of AmericaCourt of Appeals for the Fifth Circuit · 1981
- The Mutual Benefit Life Insurance Company, (James P. Moore, Jr., Vice President and Comptroller) v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1974
- Union Mutual Life Insurance v. United StatesDistrict Court, D. Maine · 1976
3Cited by4 opinions
- USAA Life Ins. Co. v. CommissionerUnited States Tax Court · 1990
- Unum Life Insurance Company v. United StatesCourt of Appeals for the First Circuit · 1990
- Madrona Health Incorporated v. Nationwide General Insurance CompanyDistrict Court, D. Arizona · 2025
- USAA Life Ins. Co. v. CommissionerUnited States Tax Court · 1990