Legal Opinion
Cuna Mutual Life Insurance Company v. United States
Court of Appeals for the Federal Circuit
Decided February 9, 1999No. 98-5033PublishedCited by 11 opinions
1Opinion of the Court
FRIEDMAN, Senior Circuit Judge:
A provision of the Internal Revenue Code requires a mutual life insurance company to reduce a particular deduction from its income (and thereby increase its taxable income) by “the excess of’ the “imputed earnings rate [of stock life insurance companies] over ... the average mutual [life insurance company] earnings rate.” The appellant mutual life insurance company contends that if “the average mutual earnings rate” is greater rather than less than “the imputed earnings rate,” it may increase its deduction (and thereby de crease its taxable income) by that…
2Cases cited9 opinions
- Bailey v. United StatesSupreme Court of the United States · 1995
- Amanda Beck, a Minor, by Her Father, Henry J. Beck v. Secretary of the Department of Health and Human ServicesCourt of Appeals for the Federal Circuit · 1991
- Commissioner v. LundySupreme Court of the United States · 1996
- Commissioner v. Keystone Consolidated Industries, Inc.Supreme Court of the United States · 1993
- Helvering v. San Joaquin Fruit & Investment Co.Supreme Court of the United States · 1936
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Massachusetts Mutual Life Insurance v. United StatesCourt of Appeals for the Federal Circuit · 2015
- Novell, Inc. v. United StatesUnited States Court of Federal Claims · 2000
- John Hancock Financial Services, Inc., and John Hancock Life Insurance Company (Formerly John Hancock Mutual Life Insurance Company) v. United StatesCourt of Appeals for the Federal Circuit · 2004
- Horse v. United StatesUnited States Court of Federal Claims · 2001
- Massachusetts Mutual Life Insurance v. United StatesUnited States Court of Federal Claims · 2012
6 more not listed; retrieve them via the Exa API.