Legal Opinion
DELTA LIFE INSURANCE COMPANY v. United States
District Court, E.D. Louisiana
Decided August 28, 1973No. Civ. A. 71-1632PublishedCited by 6 opinions
1Opinion of the Court
JACK M. GORDON, District Judge:
This case involves the proper “life insurance reserve,” as defined in Internal Revenue Code Section 801(b), 26 U.S.C. § 801(b) (1970), for purposes of Delta Life Insurance Company’s tax liability. Following Delta’s payment of a deficiency assessed by the Internal Revenue Service for the tax years of 1964 and 1965, Delta filed a claim for refund with the Service. When the claim was not acted upon within six months, Delta filed suit against the United States in this Court for the recovery of $188,952.-69 together with interest at the statutory rate. Because the…
2Cases cited12 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- United States v. BasyeSupreme Court of the United States · 1973
- Commissioner v. First Security Bank of Utah, N. A.Supreme Court of the United States · 1972
- New York Life Insurance v. EdwardsSupreme Court of the United States · 1926
- Helvering v. Inter-Mountain Life InsuranceSupreme Court of the United States · 1935
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- USAA Life Ins. Co. v. CommissionerUnited States Tax Court · 1990
- National States Ins. Co. v. CommissionerUnited States Tax Court · 1983
- National States Ins. Co. v. CommissionerUnited States Tax Court · 1983
- USAA Life Ins. Co. v. CommissionerUnited States Tax Court · 1990
- United Fire Ins. Co. v. CommissionerUnited States Tax Court · 1983
1 more not listed; retrieve them via the Exa API.