Legal Opinion
Massachusetts Mutual Life Insurance v. United States
Court of Appeals for the Federal Circuit
Decided April 9, 2015No. 2014-5019PublishedCited by 27 opinions
1Opinion of the Court
O’MALLEY, Circuit Judge.
The government appeals a judgment of the United States Court of Federal Claims in favor of Massachusetts Mutual Life In suranee Company (“MassMutual”) and Connecticut Mutual Life Insurance Company (“ConnMutual”). The Court of Federal Claims ruled that MassMutual and ConnMutual were legally authorized to deduct policyholder dividends from their 1995, 1996, and 1997 tax returns in the year before the dividends were actually paid. See Mass. Mut. Life Ins. Co. v. United States, 103 Fed.Cl. 111 (2012). The parties agree that both companies may deduct the policyholder…
2Cases cited36 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Singleton v. WulffSupreme Court of the United States · 1976
- Auer v. RobbinsSupreme Court of the United States · 1997
- Christensen v. Harris CountySupreme Court of the United States · 2000
- Bowen v. Georgetown University HospitalSupreme Court of the United States · 1988
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3Cited by27 opinions
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- The Boeing Company v. Secretary of the Air ForceCourt of Appeals for the Federal Circuit · 2020
- American Fiber & Finishing, Inc. v. United StatesUnited States Court of International Trade · 2015
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