Legal Opinion
Penn Security Life Insurance v. United States
United States Court of Claims
Decided October 22, 1975No. 109-68PublishedCited by 9 opinions
1Opinion of the Court
Per Curiam :*
Section 801(a) of the Internal Revenue Code, as amended, defines a life insurance company in the following language:(a) Life Insurance Company Defined. — For purposes of this subtitle, the term “life insurance company” means an insurance company which is engaged in the business of issuing life insurance and annuity contracts (either separately or combined with health and accident insurance), or noncancellable contracts of health and accident insurance, if—(1) its life insurance reserves (as defined in subsection (b)), plus(2) unearned premiums, and unpaid losses (whether or not…
2Cases cited12 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Boske v. ComingoreSupreme Court of the United States · 1900
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- Helvering v. Oregon Mutual Life InsuranceSupreme Court of the United States · 1940
- Alinco Life Insurance Company v. The United StatesUnited States Court of Claims · 1967
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Pitt County v. Hotels.Com, L.P.Court of Appeals for the Fourth Circuit · 2009
- United States v. Consumer Life Insurance Co.Supreme Court of the United States · 1977
- Hemmings v. CommissionerUnited States Tax Court · 1995
- Western National Mutual Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- Central National Life Insurance Co. of Omaha v. United StatesUnited States Court of Claims · 1978
4 more not listed; retrieve them via the Exa API.