Legal Opinion
Service Life Insurance Company v. United States
District Court, D. Nebraska
Decided August 11, 1960No. Civ. 0450PublishedCited by 13 opinions
1Opinion of the Court
ROBINSON, Chief Judge.
This is a suit for the recovery of corporate income taxes in the total amount of $28,645.41, paid by the plaintiff for the calendar years 1949,1950,1952 and 1953, together with statutory interest.
The basis of the claim for refund by the plaintiff is that certain interest payments made by plaintiff in each of the years in question were proper deductions from its taxable income as investment expense under Section 201(c) (7) (B) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 201(c) (7) (B), but were improperly disallowed upon audit of plaintiff’s income tax return. On its…
2Cases cited5 opinions
- White v. United StatesSupreme Court of the United States · 1938
- Tauber v. CommissionerUnited States Tax Court · 1955
- Hull v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1937
- Hibbs v. CommissionerUnited States Tax Court · 1951
- Commissioner v. Swift & Co. Employes Ben. Ass'nCourt of Appeals for the Seventh Circuit · 1945
3Cited by13 opinions
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1964
- Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Zeeman v. United StatesDistrict Court, S.D. New York · 1967
- Service Life Insurance Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1961
- Henry David and Wife, Grace David v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
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