Legal Opinion
National Chiropractic Insurance Co. v. United States
District Court, S.D. Iowa
Decided October 3, 1973No. Civ. 72-164-1PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND RULING
STUART, District Judge.
Taxpayer is a mutual insurance company incorporated under the laws of the ■ State of Iowa, Chapter 515, Code of Iowa, 1973, having its principal place of business in Des Moines. During the years in question in this suit, 1965 through 1970, taxpayer had filed each year Form 1120M, mutual insurance company income tax forms. These forms were audited for the years in question, and deficiencies in tax and interest were levied against taxpayer, which sums were promptly paid with claims for refunds being timely made. Refusal by defendant to refund the sums…
2Cases cited7 opinions
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Ohio Farmers Indemnity Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1940
- Thompson, Collector of Internal Revenue v. White River Burial Ass'nCourt of Appeals for the Eighth Circuit · 1950
- Ohio State Life Insurance Company v. Ray A. ClarkCourt of Appeals for the Sixth Circuit · 1960
- Modern Life & Accident Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1970
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3Cited by5 opinions
- National Chiropractic Insurance Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1974
- Maryland Deposit Ins. Fund Corp. v. CommissionerUnited States Tax Court · 1987
- Oklahoma State Union of Farmers Educational & Cooperative Union v. CommissionerUnited States Tax Court · 1977
- Maryland Deposit Ins. Fund Corp. v. CommissionerUnited States Tax Court · 1987
- Oklahoma State Union of Farmers Educational & Cooperative Union v. CommissionerUnited States Tax Court · 1977