Legal Opinion
Southwestern Life Insurance v. United States
United States Court of Claims
Decided October 31, 1985No. 177-81TPublishedCited by 7 opinions
1Opinion of the Court
OPINION
WILLI, Senior Judge.
Plaintiff, a stock life insurance company domiciled in Texas and therefore regulated by the Texas State Board of Insurance, sues to recover taxes paid in response to deficiency assessments made following audit of its returns for each of the years 1966 thru 1970. After settlement of several of the issues on which suit was brought, three areas of dispute remained for trial. They were: (1) the includability among assets, for purposes of section 805(b)(4),1 of mortgage escrow funds collected directly by plaintiff and deposited in its general bank account;2 (2) the…
2Cases cited30 opinions
- Neil v. BiggersSupreme Court of the United States · 1972
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Arizona v. RumseySupreme Court of the United States · 1984
- La Throp v. Bell Federal Savings & Loan Ass'nIllinois Supreme Court · 1977
25 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Anchor Nat'l Life Ins. Co. v. CommissionerUnited States Tax Court · 1989
- Northern Illinois Gas Co. v. United StatesUnited States Court of Claims · 1987
- Principal Mutual Life Insurance v. United StatesUnited States Court of Claims · 1992
- Eickmeyer v. United StatesUnited States Court of Claims · 1986
- Phoenix Mut. Life Ins. Co. v. CommissionerUnited States Tax Court · 1991
2 more not listed; retrieve them via the Exa API.