Legal Opinion
Equitable Life Insurance Company of Iowa and Bankers Life Company v. United States
Court of Appeals for the Eighth Circuit
Decided February 9, 1965No. 17784PublishedCited by 18 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
This action was filed jointly by Equitable Life Insurance Company of Iowa and Bankers Life Company for the purpose of recovering a portion of the amount of income taxes paid by them for the years 1956 and 1957. 1 The District Court denied recovery, 232 F.Supp. 150 (1964), and from the judgment dismissing the action Equitable and Bankers appealed. Both appellants were incorporated under the laws of Iowa, and are life insurance companies as defined in § 801 of the Internal Revenue Code of 1954.
The controversy emanates from the redemption or surrender for payment by…
2Cases cited19 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Healy v. CommissionerSupreme Court of the United States · 1953
- Schulde v. CommissionerSupreme Court of the United States · 1963
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
14 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. Skelly Oil Co.Supreme Court of the United States · 1969
- The Franklin Life Insurance Company v. United StatesCourt of Appeals for the Seventh Circuit · 1968
- Western and Southern Life Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1972
- Dri-Powr Distributors Asso. Trust v. CommissionerUnited States Tax Court · 1970
- Cinergy Corp. v. United StatesUnited States Court of Federal Claims · 2003
13 more not listed; retrieve them via the Exa API.