Legal Opinion
Aetna Insurance Company v. United States
United States Court of Claims
Decided March 5, 1958No. 281-52PublishedCited by 5 opinions
1Opinion of the Court
REED, Justice (Retired), sitting by designation.
This is a suit for a refund of tax paid on industrial alcohol lost as a result of a rail accident during shipment from a bonded warehouse. ' The plaintiffs are the Aetna Insurance Company and associated insurance companies, and The Pennsylvania Railroad Company. The facts upon which the claim for refund is founded are as follows:
On July 21, 1949, Midwest Solvents Company, Inc., hereinafter referred to as Midwest, a manufacturer of alcohol, withdrew from its Industrial Alcohol Bonded Warehouse 15,280.6 proof gallons of grain alcohol for shipment…
2Cases cited16 opinions
- United States v. Aetna Casualty & Surety Co.Supreme Court of the United States · 1950
- Phœnix Insurance v. Erie & Western Transportation Co.Supreme Court of the United States · 1886
- Weaver v. Palmer Brothers Co.Supreme Court of the United States · 1926
- Chesapeake & Ohio Railway Co. v. Thompson Manufacturing Co.Supreme Court of the United States · 1926
- United States v. American Tobacco Co.Supreme Court of the United States · 1897
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Federal Insurance v. United StatesUnited States Court of Federal Claims · 1993
- Truck Insurance Exchange v. Board of County Road Commissioners of MontcalmDistrict Court, W.D. Michigan · 1965
- Aetna Insurance Company v. United StatesUnited States Court of Claims · 1958
- Home Insurance Co. v. Lancaster (In Re Triangle Door & Truss Co.)United States Bankruptcy Court, E.D. Tennessee · 1984
- McCormick & Co. v. United StatesUnited States Court of Claims · 1959