Legal Opinion
George Nichols, Iii, in His Capacity as Liquidator of Kentucky Central Life Insurance Company v. United States
Court of Appeals for the Sixth Circuit
Decided August 13, 2001No. 99-5580PublishedCited by 17 opinions
1Opinion of the Court
OPINION
CLAY, Circuit Judge.
Plaintiff, George Nichols, III, the state-appointed liquidator for Kentucky Central Life Insurance Company (“KCL”), filed a complaint in the United States District Court for the Eastern District of Kentucky alleging that the Internal Revenue Service (IRS) owed KCL income tax refunds totaling $18,502,455 plus interest for the taxable years 1989, 1990, and 1991. Plaintiff claimed that losses incurred during the taxable years 1992 and 1993 by KCL’s life insurance company, losses which KCL sought to carry back to the income of its nonlife insurance company affiliate…
2Cases cited18 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Bob G. Wilkins v. Baptist Healthcare System, Inc. Life Insurance Company of North AmericaCourt of Appeals for the Sixth Circuit · 1998
- United States v. BrockampSupreme Court of the United States · 1997
- United States v. MooreSupreme Court of the United States · 1878
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3Cited by17 opinions
- City of Cleveland v. OhioCourt of Appeals for the Sixth Circuit · 2007
- Hospital Corporation of America & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
- The Falconwood Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2005
- Thomas J. Walshire, of the Estate of Edward M. Walshire Everette R. Walshire, of the Estate of Edward M. Walshire v. United StatesCourt of Appeals for the Eighth Circuit · 2002
- State Farm Mut. Auto. Ins. Co. v. Comm'rUnited States Tax Court · 2002
12 more not listed; retrieve them via the Exa API.