Legal Opinion
Pacific Ins. Co., Limited v. United States
Court of Appeals for the Ninth Circuit
Decided March 16, 1951No. 12686PublishedCited by 7 opinions
1Per curiam
The Court below, upon the authority of our decision in Pacific Employers Ins. Co. v. Commissioner of Internal Revenue, 89 F.2d 186, which involved the same question posed in the instant cause, dismissed the complaint. D.C., 90 F.Supp. 328.
Because of newly discovered facts concerning the legislative history of § 204 of the Internal Revenue Code, 26 U.S.C.A. § 204, alleged not to have been before us in Pacific Employers Ins. Co. v. Commissioner, supra, and which were considered in New Hampshire Fire Ins. Co. v. Commissioner of I. R., 2 T.C. 708, affirmed 1 Cir., 146 F.2d 697, and in United…
2Cases cited5 opinions
- Commissioner of Int. Rev. v. New Hampshire Fire Ins. Co.Court of Appeals for the First Circuit · 1945
- Pacific Employers Ins. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- New Hampshire Fire Ins. Co. v. CommissionerUnited States Tax Court · 1943
- United States v. Fidelity & Deposit Co.Court of Appeals for the Fourth Circuit · 1949
- Pacific Ins. v. United StatesDistrict Court, D. Hawaii · 1950
3Cited by7 opinions
- Virginia J. March v. United States of America. Virginia J. March v. United StatesCourt of Appeals for the D.C. Circuit · 1974
- Bituminous Casualty Corp. v. CommissionerUnited States Tax Court · 1971
- Hanover Ins. Co. v. CommissionerUnited States Tax Court · 1976
- Potomac Passengers Ass'n v. Chesapeake & Ohio Railway Co.Court of Appeals for the D.C. Circuit · 1973
- Potomac Passengers Association v. Chesapeake & Ohio Railway Company and Baltimore & Ohio Railroad Company. National Association of Railroad Passengers v. Central of Georgia Railway Company, Southern Railway Company and National Railroad Passenger CorporationCourt of Appeals for the D.C. Circuit · 1973
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