Legal Opinion
United American Insurance v. United States
United States Court of Claims
Decided March 18, 1973No. 510-09PublishedCited by 6 opinions
1Opinion of the CourtKIashtwa, Judge
*34This is a suit for the recovery of $209,827.83 which represents additional income taxes and interest paid for the 1961 through 1966 period pursuant to deficiencies that were assessed against the plaintiff by the Internal Revenue Service.1 We hold that the plaintiff is entitled to recover.
The plaintiff is a life insurance company organized under the laws of the State of Texas, with its principal place of business located in Dallas, Texas. The plaintiff is qualified and licensed to do business in 49 states, in Puerto Rico, in the District of Columbia, and in Canada.
This case involves…
2Cases cited7 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Unexcelled Chemical Corp. v. United StatesSupreme Court of the United States · 1953
- United States v. Atlas Life Insurance Co.Supreme Court of the United States · 1965
- Crawford v. United StatesUnited States Court of Claims · 1967
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Principal Mutual Life Insurance Company and Subsidiaries (Now Known as Principal Life Insurance Company and Subsidiaries) v. United StatesCourt of Appeals for the Federal Circuit · 2002
- Irving Berlin Music Corp. v. United StatesUnited States Court of Claims · 1973
- Goodyear Tire & Rubber Co. v. United StatesUnited States Court of Claims · 1987
- Central States Health & Life Co.United States Court of Claims · 1975
- Old Equity Life Ins. Co. v. CommissionerUnited States Tax Court · 1976
1 more not listed; retrieve them via the Exa API.