Legal Opinion
The Penn Mutual Life Insurance Company v. United States of America and the Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided October 27, 1995No. 94-5280PublishedCited by 41 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge WALD.
WALD, Circuit Judge:
Appellants Penn Mutual Life Insurance Company, Provident Mutual Life Insurance Company, and State Mutual Life Assurance Company of America (“appellants”) seek reversal of the district court’s denial of their motion to perpetuate testimony by taking depositions pursuant to Rule 27(a) of the Federal Rules of Civil Procedure (“Rule 27(a)”). We hold that the district court erred in finding that appellants’ efforts were not in anticipation of litigation as required by Rule 27(a) and in failing to recognize that the age of…
2Cases cited12 opinions
- Richard A. Ash, on Behalf of Himself, and on Behalf of Bethelehem Steel Corporation v. Stewart S. Cort, and Bethlehem Steel Corporation, NominalCourt of Appeals for the Third Circuit · 1975
- Arizona v. CaliforniaSupreme Court of the United States · 1934
- Texaco, Inc. v. BordaCourt of Appeals for the Third Circuit · 1967
- Carey Canada, Inc. v. Columbia Casualty Company the Celotex Corporation v. Columbia Casualty CompanyCourt of Appeals for the D.C. Circuit · 1991
- Jerard M. Brune v. Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 1988
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3Cited by41 opinions
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- 98 Cal. Daily Op. Serv. 3624, 98 Daily Journal D.A.R. 4993 Arthur Calderon, Warden v. The United States District Court for the Northern District of CaliforniaCourt of Appeals for the Ninth Circuit · 1998
- Gernstein v. LakeNebraska Supreme Court · 2000
- In the Matter of the Application of Deiulemar Compagnia Di Navigazione S.P.A. For the Perpetuation of Certain Evidence v. M/v Allegra v. Pacific Eternity, S.A. Golden Union Shipping Co. S.A., Movants-AppellantsCourt of Appeals for the Fourth Circuit · 1999
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