Legal Opinion
Group Life & Health Insurance Company v. United States
Court of Appeals for the Fifth Circuit
Decided January 8, 1971No. 28992PublishedCited by 15 opinions
1Opinion of the Court
ADAMS, Circuit Judge:
This case presents an important and difficult question concerning the Federal taxation of guaranteed renewable health and accident insurance companies under Subchapter L, Part I, § 801 et seq. of the Internal Revenue Code of 1954.
Plaintiff Group Life and Health Insurance Company (“Group Life”) underwrites and issues group insurance in Texas under the plan known as Blue Shield. Group Life’s parent corporation, Group Hospital Service, Inc., issues insurance in Texas under the plan known as Blue Cross. Group Life brought this income tax refund action in the District Court…
2Cases cited11 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Helvering v. Oregon Mutual Life InsuranceSupreme Court of the United States · 1940
- United States v. Atlas Life Insurance Co.Supreme Court of the United States · 1965
- Alinco Life Insurance Company v. The United StatesUnited States Court of Claims · 1967
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Union Bankers Ins. Co. v. CommissionerUnited States Tax Court · 1975
- Economy Finance Corp. v. United StatesCourt of Appeals for the Seventh Circuit · 1974
- National States Ins. Co. v. CommissionerUnited States Tax Court · 1983
- Cox v. CommissionerUnited States Tax Court · 1974
- Superior Life Insurnce v. United StatesDistrict Court, D. South Carolina · 1971
10 more not listed; retrieve them via the Exa API.