Legal Opinion
National Life and Accident Ins. Co. v. United States
District Court, M.D. Tennessee
Decided July 11, 1974No. Civ. 7051PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM
MORTON, District Judge.
Plaintiff in this action seeks from defendant a refund of $1,106,298.38 in Federal Income Taxes for years 1964, 1965 and 1966, plus statutory interest thereon. Defendant has asserted and plaintiff has admitted the validity of certain counterclaims and crossclaims of defendant against plaintiff, by way of setoff.
The matter was tried and argued to the Court on the basis of the pleadings (including exhibits) as amended by the Pre-Trial Order, the Stipulations of Facts and Exhibits agreed to by the parties, extracts from a deposition of Roland R. Strickert…
2Cases cited18 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- United States v. CartwrightSupreme Court of the United States · 1973
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- United States v. Atlas Life Insurance Co.Supreme Court of the United States · 1965
13 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Owen of Georgia, Inc., Cross-Appellant v. Shelby County Roy Nixon, Mayor of Shelby County Pidgeon-Thomas Iron Company, Cross-AppelleesCourt of Appeals for the Sixth Circuit · 1981
- National Life and Accident Insurance Company v. United StatesCourt of Appeals for the Sixth Circuit · 1975
- Western Nat'l Mut. Ins. Co. v. CommissionerUnited States Tax Court · 1994
- Western National Mutual Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1995
- McLemore v. Liberty State Bank (In re Johnson)United States Bankruptcy Court, M.D. Tennessee · 1984
2 more not listed; retrieve them via the Exa API.