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United States v Consumer Life Ins Co   flag  16

430 US 725; 97 SCt 1440; 52 L Ed 2d 4
United States Supreme Court
United States
26th April, 1977

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Horn v Commissioner of Internal Revenue 968 F2d 1229; 61 USLW 2044; 70 AFTR2d 92-5196; 296 USApp DC 358; 122 Lab Cas 10,261; 7 IER Cases 986 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 26 Jun 1992 WorldLII flag 3
Alabama Power Co v Costle 636 F2d 323; 204 USApp DC 51 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 21 Apr 1980 WorldLII flag 74
City of Piqua Ohio v Federal Energy Regulatory Commission 610 F2d 950; 33 PUR4th 89; 198 USApp DC 8 United States Court of Appeals, District of Columbia Circuit United States - District of Columbia 21 Sep 1979 WorldLII flag 26
Interest To Ies Industries, Inc , and Subsidiaries, Appellant/Cross-Appellee, v United States of America, Appellee/Cross-Appellant 253 F3d 350 United States Court of Appeals, Eighth Circuit United States 14 Jun 2001 WorldLII flag 4
Western National Mutual Insurance Co v Commissioner of Internal Revenue 65 F3d 90; 76 AFTR2d 95-6124 United States Court of Appeals, Eighth Circuit United States 1 Sep 1995 WorldLII flag 5
Gulf Life Insurance Co v United States 118 F3d 1563; 80 AFTR2d 97-5133 United States Court of Appeals, Federal Circuit United States 8 Jul 1997 WorldLII flag
Rivers v Rosenthal & Co 634 F2d 774 United States Court of Appeals, Fifth Circuit United States 16 Dec 1980 WorldLII flag 8
Clougherty Packing Co v Commissioner of Internal Revenue 811 F2d 1297; 55 USLW 2489; 59 AFTR2d 87-668 United States Court of Appeals, Ninth Circuit United States 3 Mar 1987 WorldLII flag 10
Osborn v American Association of Retired Persons 660 F2d 740 United States Court of Appeals, Ninth Circuit United States 6 Nov 1981 WorldLII flag 10
Harco Holdings Incorporated v United States 977 F2d 1027 United States Court of Appeals, Seventh Circuit United States 9 Nov 1992 WorldLII flag 3
Sears Roebuck and Co v Commissioner of Internal Revenue 972 F2d 858; 70 AFTR2d 92-5540 United States Court of Appeals, Seventh Circuit United States 14 Oct 1992 WorldLII flag 8
American Electric Power Co Inc v United States 326 F3d 737 United States Court of Appeals, Sixth Circuit United States 28 Apr 2003 WorldLII flag 1
Curran v Merrill Lynch, Pierce, Fenner & Smith, Inc 622 F2d 216 United States Court of Appeals, Sixth Circuit United States 12 May 1980 WorldLII flag 28
Stearns-Roger Corporation v United States 774 F2d 414; 56 AFTR2d 85-6099 United States Court of Appeals, Tenth Circuit United States 30 Sep 1985 WorldLII flag 8
Security Benefit Life Insurance Co v United States 726 F2d 1491 United States Court of Appeals, Tenth Circuit United States 30 Jan 1984 WorldLII flag 2
Commissioner v Standard Life & Accident Ins Co 433 US 148; 97 SCt 2523; 53 L Ed 2d 653 United States Supreme Court United States 23 Jun 1977 WorldLII flag 15

Legislation Cited

Legislation Name Provision
Income Tax Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
American Electric Power Co Inc v United States 326 F3d 737 United States Court of Appeals, Sixth Circuit United States 28 Apr 2003 WorldLII flag 1
Curran v Merrill Lynch, Pierce, Fenner & Smith, Inc 622 F2d 216 United States Court of Appeals, Sixth Circuit United States 12 May 1980 WorldLII flag 28
Stearns-Roger Corporation v United States 774 F2d 414; 56 AFTR2d 85-6099 United States Court of Appeals, Tenth Circuit United States 30 Sep 1985 WorldLII flag 8
Security Benefit Life Insurance Co v United States 726 F2d 1491 United States Court of Appeals, Tenth Circuit United States 30 Jan 1984 WorldLII flag 2
Mutual Benefit Life Insurance Co v Commissioner of Internal Revenue 488 F2d 1101 United States Court of Appeals, Third Circuit United States 8 Jan 1974 WorldLII flag 2
Commissioner v Standard Life & Accident Ins Co 433 US 148; 97 SCt 2523; 53 L Ed 2d 653 United States Supreme Court United States 23 Jun 1977 WorldLII flag 15
Trafficante v Metropolitan Life Ins Co 409 US 205; 34 L Ed 2d 415; 93 SCt 364 United States Supreme Court United States 7 Dec 1972 WorldLII flag 190
Commissioner v First Security Bank of Utah, N A 405 US 394; 31 L Ed 2d 318; 92 SCt 1085 United States Supreme Court United States 21 Mar 1972 WorldLII flag 33
United States v Atlas Life Insurance Co 381 US 233; 14 L Ed 2d 358; 85 SCt 1379 United States Supreme Court United States 17 May 1965 WorldLII flag 20
Commissioner v Brown 380 US 563; 14 L Ed 2d 75; 85 SCt 1162 United States Supreme Court United States 27 Apr 1965 WorldLII flag 94
Udall v Tallman 329 US 143; 67 SCt 245; 91 L Ed 136; 13 L Ed 2d 616 United States Supreme Court United States 26 Apr 1965 WorldLII flag 728
Knetsch v United States 364 US 361; 5 L Ed 128; 5 L Ed 2d 128; 81 SCt 132 United States Supreme Court United States 14 Nov 1960 WorldLII flag 151
Commissioner of Internal Revenue v Hansen 360 US 446; 3 L Ed 2d 1360; 79 SCt 1270; 3 L Ed 1360 United States Supreme Court United States 22 Jun 1959 WorldLII flag 84
United States v Cumberland Public Service Co 338 US 451; 94 L Ed 251; 70 SCt 280 United States Supreme Court United States 9 Jan 1950 WorldLII flag 99
Prudential Insurance Co v Benjamin 328 US 408; 90 L Ed 1342; 66 SCt 1142 United States Supreme Court United States 3 Jun 1946 WorldLII flag 118
Skidmore v Swift & Co 323 US 134; 89 L Ed 124; 65 SCt 161; 89 L Ed 2d 124 United States Supreme Court United States 4 Dec 1944 WorldLII flag 722
Helvering v Le Gierse 312 US 531; (1941) 41-1 USTC 10; 85 L Ed 996; 61 SCt 646 United States Supreme Court United States 3 Mar 1941 WorldLII flag 42
Helvering v Oregon Mut Life Ins Co 311 US 267; 85 L Ed 180; 61 SCt 207 United States Supreme Court United States 9 Dec 1940 WorldLII flag 14
Helvering v Inter-Mountain Life Ins Co 294 US 686; 79 L Ed 1227; 55 SCt 572 United States Supreme Court United States 1 Apr 1935 WorldLII flag 10
Gregory v Helvering 293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266 United States Supreme Court United States 7 Jan 1935 WorldLII flag 440
Brown v Helvering 291 US 193; 78 L Ed 725; 54 SCt 356 United States Supreme Court United States 15 Jan 1934 WorldLII flag 95
Lucas v Earl 281 US 111; 74 L Ed 731; 50 SCt 241 United States Supreme Court United States 17 Mar 1930 WorldLII flag 197
New York Life Ins Co v Edwards 271 US 109; 70 L Ed 859; 46 SCt 436 United States Supreme Court United States 19 Apr 1926 WorldLII flag 9
United States v Boston Ins Co 269 US 197; 70 L Ed 232; 46 SCt 97 United States Supreme Court United States 23 Nov 1925 WorldLII flag 4
McCoach v Insurance Co of North America 244 US 585; 61 L Ed 1333; 37 SCt 709 United States Supreme Court United States 11 Jun 1917 WorldLII flag 8
290 US 679; 54 SCt 103; 78 l Ed 586 290 US 679; 54 SCt 103; 78 L Ed 586 United States Supreme Court United States circa 1977 Westlaw flag 1
317 US 655; 63 SCt 51; 87 l Ed 527 317 US 655; 63 SCt 51; 87 L Ed 527 United States Supreme Court United States Westlaw flag 9
420 US 947 420 US 947; 43 L Ed 2d 425; 95 SCt 1330 United States Supreme Court United States Westlaw flag 18
421 US 922 421 US 922; 43 L Ed 2d 790; 95 SCt 1590 United States Supreme Court United States Westlaw flag 3
Circuits and the Court of Claims 425 US 990; 96 SCt 2200; 48 L Ed 2d 814 United States Supreme Court United States circa 1977 Westlaw flag 15
Conrath v Johnson 419 US 882; 42 L Ed 2d 122; 95 SCt 148 United States Supreme Court United States circa 1977 Westlaw flag 46
NLRB v Boeing Co 412 US 67 United States Supreme Court United States circa 1977 Westlaw flag 50
Udall v Tallman 380 US 1; 13 L Ed 2d 616; 85 SCt 792; 13 L Ed 616 United States Supreme Court United States circa 1977 Westlaw flag 1093
cert denied 396 US 828; 24 L Ed 2d 78; 90 SCt 77 United States Supreme Court United States circa 1977 Westlaw flag 22
"The Federal Income Taxation of Financial Intermediaries" 84 Yale Law Journal 1603 Yale Law Journal United States circa 1977 HeinOnline / Westlaw flag 4
[1921] Act 42 [1921] Act 42 United Kingdom circa 1921 flag 6
93 SCt 1952; (1957) 36 l Ed 2d 752 93 SCt 1952; (1957) 36 L Ed 2d 752 United States circa 1957 Westlaw flag 27
801 PP 740-741 801 PP 740-741 United Kingdom circa 1977 flag 1
Commissioner of Internal Revenue v Monarch Life Ins Co 114 F2d 314 United States circa 1977 Westlaw flag 13
54 SCt 356 54 SCt 356 United States circa 1977 Westlaw flag 45
Alinco Life Ins Co v United States 373 F2d 336; 178 Ct Cl 813 United States circa 1977 Westlaw flag 10
38 VI 55 38 VI 55 circa 1977 1
Penn Security Life Ins Co v United States 524 F2d 1155; 207 Ct Cl 594 United States circa 1977 Westlaw flag 2
Utah Home Fire Ins Co v Commissioner of Internal Revenue 64 F2d 763 United States circa 1977 Westlaw flag 1
Superior Life Insurance Co v United States 462 F2d 945 United States circa 1977 Westlaw flag 7
National Protective Ins Co v Commissioner of Internal Revenue 128 F2d 948 United States circa 1977 Westlaw flag 2
Massachusetts Protective Association v United States 114 F2d 304 United States circa 1977 Westlaw flag 8
Lamana-Panno-Fallo Industrial Ins Co v Commissioner of Internal Revenue 127 F2d 56 United States circa 1977 Westlaw flag 1
Consumer Life Ins Co v United States 524 F2d 1167; 207 Ct Cl 638 United States circa 1977 Westlaw flag 1

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