Legal Opinion
Standard Life & Accident Insurance Company v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided January 8, 1976No. 75--1075PublishedCited by 13 opinions
1Opinion of the Court
BARRETT, Circuit Judge.
Standard Life & Accident Insurance Company (taxpayer) appeals a Tax Court decision1 which upheld the Commissioner’s deficiency determination against taxpayer for the years 1958, 1959 and 1961. A recitation of the pertinent facts, which were fully stipulated to, will facilitate our review.
Taxpayer, an Oklahoma corporation, is a life insurance company as defined by the Internal Revenue Code, 26 U.S.C.A. §§ 801-820. Taxpayer’s operations are subject to regulations adopted by the Insurance Commissioner of Oklahoma. It is further subject to periodic audit by the National…
2Cases cited18 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- The Colorado Springs National Bank, a National Banking Association v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Jefferson Standard Life Insurance Company v. United States of America, (Two Cases). Jefferson Standard Life Insurance Company v. United States of America, (Two Cases)Court of Appeals for the Fourth Circuit · 1969
- The Franklin Life Insurance Company v. United StatesCourt of Appeals for the Seventh Circuit · 1968
13 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Commissioner v. Standard Life & Accident InsuranceSupreme Court of the United States · 1977
- Southwestern Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Anchor Nat'l Life Ins. Co. v. CommissionerUnited States Tax Court · 1989
- Federal Life Insurance Company (Mutual) v. United StatesCourt of Appeals for the Seventh Circuit · 1975
- North American Life and Casualty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1976
8 more not listed; retrieve them via the Exa API.