Legal Opinion
American Bankers Insurance Co. of Florida v. United States
District Court, S.D. Florida
Decided February 17, 1967No. Civ. No. 65-920PublishedCited by 10 opinions
1Opinion of the Court
OPINION AND ORDER
ATKINS, District Judge.
This cause came on for hearing on cross motions for summary judgment filed by the respective parties in this matter. The above motions were filed in each of two consolidated lawsuits in which plaintiffs, domestic insurance companies, are alternatively suing for the redemption or refund of monies paid for certain documentary excise tax stamps purchased from August, 1961 to December, 1963.
There are two questions presented for decision:
1. Whether plaintiffs’ actions in handling the stamps purchased for use on contracts of reinsurance constituted “affixing”…
2Cases cited8 opinions
- Commissioner v. BrownSupreme Court of the United States · 1965
- Malat v. RiddellSupreme Court of the United States · 1966
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Helvering v. HammelSupreme Court of the United States · 1941
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Benjamin v. United States (In Re Benjamin)Court of Appeals for the Fifth Circuit · 2019
- Lohf v. CaseyDistrict Court, D. Colorado · 1971
- Validus Reinsurance, Ltd. v. United StatesCourt of Appeals for the D.C. Circuit · 2015
- American Bankers Insurance Company of Florida and American Bankers Life Assurance Company of Florida v. United StatesCourt of Appeals for the Fifth Circuit · 1968
- Ellis v. HersheyDistrict Court, E.D. Michigan · 1969
5 more not listed; retrieve them via the Exa API.