Legal Opinion
Equitable Life Assur. Soc. of United States v. Helvering
Court of Appeals for the Second Circuit
Decided July 26, 1943No. 4PublishedCited by 10 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The question raised by the petition of the taxpayer, Equitable Life Assurance Society, is whether the Tax Court in determining that the taxpayer overpaid its income tax for 1933 by $40,175.79 improperly failed to allow various deductions which would have resulted in a determination of a claimed overpayment of $182,168.23.
The taxpayer is a mutual' life insurance company engaged in the business of issuing life insurance and annuity contracts, transacting that business in every state except Texas. More than 50% of its total* reserve funds have been held for'…
2Cases cited7 opinions
- Helvering v. Inter-Mountain Life InsuranceSupreme Court of the United States · 1935
- Helvering v. Oregon Mutual Life InsuranceSupreme Court of the United States · 1940
- Helvering v. Illinois Life InsuranceSupreme Court of the United States · 1936
- Penn Mut. Life Ins. Co. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1937
- Commissioner v. Lafayette Life InsuranceCourt of Appeals for the Seventh Circuit · 1933
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Equitable Life Assurance Society v. CommissionerSupreme Court of the United States · 1944
- Liberty Life Insurance v. United StatesCourt of Appeals for the Fourth Circuit · 1979
- Liberty Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee. Liberty Life Insurance Company, Plaintiff-Appellant-Cross-Appellee v. United States of America, Defendant-Appellee-Cross-AppellantCourt of Appeals for the Fourth Circuit · 1979
- New England Mut. Life Ins. v. WelchCourt of Appeals for the First Circuit · 1946
- Liberty National Life Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1979
5 more not listed; retrieve them via the Exa API.