Legal Opinion
National Life and Accident Insurance Company v. United States
Court of Appeals for the Sixth Circuit
Decided October 23, 1975No. 75-1272PublishedCited by 23 opinions
1Opinion of the Court
CECIL, Senior Circuit Judge.
This is an appeal from judgment of the United States District Court for the Middle District of Tennessee, in favor of The National Life and Accident Insurance Company, plaintiff-appellee. The subject under review involves an interpretation of certain sections of the Internal Revenue Code as amended in 1959 (Sec. 801 et seq.). The case was submitted to the trial court upon an agreed statement of facts. The facts as found by the trial judge in his memorandum opinion are not in dispute and we accept them as the pertinent facts of the case for the purpose of this…
2Cases cited9 opinions
- United States v. CartwrightSupreme Court of the United States · 1973
- Jefferson Standard Life Insurance Company v. United States of America, (Two Cases). Jefferson Standard Life Insurance Company v. United States of America, (Two Cases)Court of Appeals for the Fourth Circuit · 1969
- Clair Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Curtis T. Busse and Myrtle Busse v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- International Trading Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
4 more not listed; retrieve them via the Exa API.
3Cited by23 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
- Metzger Trust v. CommissionerUnited States Tax Court · 1981
- Simmons-Harris v. ZelmanCourt of Appeals for the Sixth Circuit · 2000
- 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
18 more not listed; retrieve them via the Exa API.