Legal Opinion
Unum Corp. v. United States
District Court, D. Maine
Decided May 8, 1995No. Civ. 93-369-P-CPublishedCited by 16 opinions
1Opinion of the Court
MEMORANDUM AND ORDER DENYING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
GENE CARTER, Chief Judge.
In this litigation, Plaintiffs UNUM Corporation and UNUM Life Insurance Company of America (collectively “UNUM”) seek to amend UNUM’s 1986 tax return to claim a deduction for an alleged dividend distribution pursuant to UNUM’s conversion to a stock company. Now before this Court is the Motion for Summary Judgment filed by Defendant United States of America (hereafter, “Government”) (Docket No. 23). In its motion, the Government argues that it is entitled to judgment as a matter of law on two…
2Cases cited19 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Robert C. Hahn v. Francis W. SargentCourt of Appeals for the First Circuit · 1975
- Thomasina Mack v. The Great Atlantic and Pacific Tea Company, Inc.Court of Appeals for the First Circuit · 1989
- Norman W. OLIVER, Plaintiff, Appellant, v. DIGITAL EQUIPMENT CORPORATION, Defendant, AppelleeCourt of Appeals for the First Circuit · 1988
14 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Harriet Rissetto v. Plumbers and Steamfitters Local 343, a Business Entity, Form Unknown, Michael Beavers and Does 1-25, InclusiveCourt of Appeals for the Ninth Circuit · 1996
- Aguiar v. Interbay Funding, LLC (In Re Aguiar)Bankruptcy Appellate Panel of the First Circuit · 2004
- Milton H. Greene Archives, Inc. v. CMG Worldwide, Inc.District Court, C.D. California · 2008
- Simo v. Home Health & Hospice CareDistrict Court, D. New Hampshire · 1995
- Simon v. Safelite Glass Corp.District Court, E.D. New York · 1996
11 more not listed; retrieve them via the Exa API.