Legal Opinion
Security Benefit Life Insurance v. United States
District Court, D. Kansas
Decided August 4, 1980No. 77-4201PublishedCited by 11 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
INTRODUCTION
ROGERS, District Judge.
This is an action pursuant to Section 7422 of the Internal Revenue Code of 1954 (26 U.S.C.), for the recovery of federal income taxes, plus interest, paid by the plaintiff for its taxable year 1968. Over one-half million dollars are in controversy. Jurisdiction is conferred upon the Court by 28 U.S.C. § 1346(aXl).
The plaintiff is a life insurance company whose claim is based upon the carryback to 1968 of a loss from operations for its taxable year 1971. Thus, while this is an action for refund of taxes and interest paid for 1968, the…
2Cases cited36 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Dixon v. United StatesSupreme Court of the United States · 1965
31 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Beneficial Life Ins. Co. v. CommissionerUnited States Tax Court · 1982
- Western Nat'l Mut. Ins. Co. v. CommissionerUnited States Tax Court · 1994
- Security Benefit Life Insurance Company v. United StatesCourt of Appeals for the Tenth Circuit · 1984
- Sala v. United StatesDistrict Court, D. Colorado · 2008
- Oxford Life Insurance v. United StatesDistrict Court, D. Arizona · 1983
6 more not listed; retrieve them via the Exa API.