Legal Opinion
Principal Mutual Life Insurance Company v. The United States, Defendant/cross-Appellant
Court of Appeals for the Federal Circuit
Decided May 30, 1995No. 94-5072, 94-5089PublishedCited by 39 opinions
1Opinion of the Court
CLEVENGER, Circuit Judge.
Principal Mutual Life Insurance Company appeals the judgment of the United States Court of Federal Claims granting-in-part and denying-in-part the parties’ cross-motions for summary judgment. Principal Mut. Life Ins. Co. v. United States, 26 Cl.Ct. 616 (1992). The Government cross-appeals. The court held, inter alia, that funds set aside by Principal to meet its future benefit payment obligations under its group health and accident insurance policies were not deductible from income in tax years 1977 and 1978 as “life insurance reserves” under 26 U.S.C. § 801(b)(1)…
2Cases cited12 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- Dairyland Power Cooperative v. United StatesCourt of Appeals for the Federal Circuit · 1994
- Helvering v. Oregon Mutual Life InsuranceSupreme Court of the United States · 1940
- Jackson Jordan, Inc. v. Plasser American Corp.Court of Appeals for the Federal Circuit · 1984
7 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Applegate v. United StatesUnited States Court of Federal Claims · 1996
- Griffin v. United StatesUnited States Court of Federal Claims · 2010
- May Department Stores Co. & Subsidiaries v. United StatesUnited States Court of Federal Claims · 1996
- Haggart v. United StatesUnited States Court of Federal Claims · 2017
- Stearns Co. v. United StatesUnited States Court of Federal Claims · 1995
34 more not listed; retrieve them via the Exa API.