Legal Opinion
Occidental Life Insurance v. United States
District Court, S.D. California
Decided December 14, 1965No. 62-332PublishedCited by 7 opinions
1Opinion of the Court
CURTIS, District Judge.
This is a suit for the refund of federal income taxes and interest for the taxable years 1954 and 1955. Jurisdiction is conferred upon this court by Title 28 U.S.C.A. 1340 and 1346(a) (1).
Plaintiff is a stock life insurance company, organized under the laws of the State of California, its principal place of business being in Los Angeles. During the calendar years in question, it was engaged in the insurance business in the United States, Canada and other parts of the world, and it was and is a life insurance company as that term is defined in § 801(a) of the Internal…
2Cases cited11 opinions
- Helvering v. Oregon Mutual Life InsuranceSupreme Court of the United States · 1940
- The Prudential Insurance Company of America v. The United StatesUnited States Court of Claims · 1963
- Commissioner of Internal Rev. v. Monarch Life Ins. Co.Court of Appeals for the First Circuit · 1940
- Commissioner of Internal Revenue v. Pan-American Life Ins.Court of Appeals for the Fifth Circuit · 1940
- Northwestern Mut. Fire Ass'n v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Occidental Life Insurance Company of California, a California CorporationCourt of Appeals for the Ninth Circuit · 1967
- Allstate Insurance Company v. The United StatesUnited States Court of Claims · 1969
- Central Reserve Life Corp. v. CommissionerUnited States Tax Court · 1999
- Metropolitan Life Insurance Company v. The United StatesUnited States Court of Claims · 1967
- Allstate Insurance Company v. The United StatesUnited States Court of Claims · 1969
2 more not listed; retrieve them via the Exa API.