Legal Opinion
Idaho ex rel. Soward v. United States
Court of Appeals for the Ninth Circuit
Decided September 7, 1988No. 87-4057PublishedCited by 19 opinions
1Opinion of the Court
AGUILAR, District Judge:
In this appeal the Internal Revenue Service challenges the district court’s determination that an Idaho statute which establishes priority among creditors of insolvent insurance companies is a law “regulating the business of insurance” within the meaning of the McCarran-Ferguson Act and therefore supersedes the priority standard erected by the Federal Insolvency Statute, 31 U.S.C. § 3713, 662 F.Supp. 60. We reverse the decision of the district court, vacate the judgment, and remand the case for entry of judgment in favor of the United States of America.
FACTUAL…
2Cases cited21 opinions
- Paul v. VirginiaSupreme Court of the United States · 1869
- United States v. South-Eastern Underwriters Assn.Supreme Court of the United States · 1944
- Securities & Exchange Commission v. National Securities, Inc.Supreme Court of the United States · 1969
- Group Life & Health Insurance v. Royal Drug Co.Supreme Court of the United States · 1979
- Union Labor Life Insurance v. PirenoSupreme Court of the United States · 1982
16 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States Department of Treasury v. FabeSupreme Court of the United States · 1993
- Quackenbush v. Allstate InsuranceCourt of Appeals for the Ninth Circuit · 1997
- Lac D'amiante Du Quebec, Ltee v. American Home Assurance CompanyCourt of Appeals for the Third Circuit · 1988
- Bennett v. Liberty National Fire Insurance CompanyCourt of Appeals for the Ninth Circuit · 1992
- George Fabe, Superintendent of Insurance, State of Ohio v. United States Department of the Treasury Mitchell A. Levine, Assistant CommissionerCourt of Appeals for the Sixth Circuit · 1991
14 more not listed; retrieve them via the Exa API.