Legal Opinion
Jump v. Manchester Life & Casualty Management Corp.
Court of Appeals for the Eighth Circuit
Decided June 21, 1978No. 77-1825PublishedCited by 13 opinions
1Opinion of the Court
HANSON, Senior District Judge.
The appeal in this diversity action presents a single, discrete issue for our review: whether an insolvent subsidiary of an affiliated corporate group is entitled to share in a group consolidated federal income tax refund generated largely by the subsidiary’s losses, in an amount larger than the subsidiary’s own income tax payments. The district court,1 in ruling on cross motions for summary judgment, permitted the subsidiary to recover a portion of the refund up to the amount of its tax payments for the years in question, but would not allow it to claim any…
2Cases cited11 opinions
- Klaxon Co. v. Stentor Electric Manufacturing Co.Supreme Court of the United States · 1941
- Western Pacific Railroad Corp. v. Western Pacific Railroad Co.Supreme Court of the United States · 1953
- Bob Richards Chrysler-Plymouth Corporation, Inc. v. EnglandCourt of Appeals for the Ninth Circuit · 1973
- Western Pac R.R. Corp. v. Western Pac. R. Co. Metzger v. Western Pac. R. Co.Court of Appeals for the Ninth Circuit · 1952
- G. C. Nunn, Receiver, Horace Smith, Fred Nemerovski and Harry Ballis v. Robert L. FeltintonCourt of Appeals for the Fifth Circuit · 1961
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re Prudential Lines Inc.Court of Appeals for the Second Circuit · 1991
- Donald Hoagland, as Receiver of Midwest Transit, Inc. v. Sandberg, Phoenix & Von Gontard, P.C.Court of Appeals for the Seventh Circuit · 2004
- Nisselson v. Drew Industries, Inc. (In Re White Metal Rolling & Stamping Corp.)United States Bankruptcy Court, S.D. New York · 1998
- Harry v. Jump, Etc. v. Samuel GoldenhershCourt of Appeals for the Eighth Circuit · 1980
- Matter of All Products Co.United States Bankruptcy Court, E.D. Michigan · 1983
8 more not listed; retrieve them via the Exa API.