Legal Opinion
Continental Insurance v. United States
United States Court of Claims
Decided February 16, 1973No. 459-69PublishedCited by 18 opinions
1Opinion of the CourtSkelton, Judge
In this case plaintiff seeks to recover income taxes and interest, which it asserts were erroneously and illegally assessed and collected, in the amounts of $2,413.71 for the calendar year 1954 and $475,003.80 for the calendar year 1955. The case is before the court on plaintiff’s motion for summary judgment and has been briefed and argued orally by both sides. The parties are in basic agreement as to the facts essential to our decision of this motion and these facts are set out below.
Plaintiff, The Continental Insurance Company, is a corporation organized under the laws of the State of New…
2Cases cited21 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Phœnix Insurance v. Erie & Western Transportation Co.Supreme Court of the United States · 1886
- Florida v. MellonSupreme Court of the United States · 1927
- Commissioner of Int. Rev. v. New Hampshire Fire Ins. Co.Court of Appeals for the First Circuit · 1945
16 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Hanover Insurance Company, Successor in Interest to Massachusetts Bonding and Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1979
- Western National Mutual Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- Home Mutual Insurance Company, Cross v. Commissioner of Internal Revenue, CrossCourt of Appeals for the Seventh Circuit · 1980
- W. M. Yeaman and Ramona Yeaman v. United StatesCourt of Appeals for the Ninth Circuit · 1978
- Maryland Savings-Share Insurance v. United StatesUnited States Court of Claims · 1981
13 more not listed; retrieve them via the Exa API.