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CASES

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Acuity, A Mutual Insurance Co. v. Commissioner, T.C. Memo. 2013-209 (Sept 4, 2013)

Alinco Life Ins. Co. v. United States, 373 F.2d 336 (Ct.Cl. 1967)

Allied Fidelity v. Com'r, 66 T.C. 1068 (1976), aff'd., 572 F.2d 1190 (7th Cir. 1978), cert. denied, 439 U.S. 835 (1978)

Allstate Ins. Co. v. United States, 936 F.2d 1271 (Fed. Cir. 1991)

AMERCO Inc. v. Com'r, 96 T.C. 18 (1991), aff'd., 979 F.2d 162 (9th Cir. 1992)

American Financial Co. v. Com'r, 72 T.C. 506 (1979)

American Financial Group v. United States, 726 F.Supp.2d 802 (S.D. Ohio 2010), aff’d. 678 F3d 422 (6th Cir. 2012)

American International Group, Inc. v. United States, 38 Fed.Cl. 274 (Fed. Cl. 1997)

American Mutual Life Ins. Co. v United States, 43 F.3d 1172 (8th Cir. 1994), cert. denied, 516 U.S. 930 (1995)

American Mutual Life Ins. Co. v. United States, 46 Fed.Cl. 445 (2000), aff'd., 267 F.3d 1344 (Fed. Cir. 2001)

American National Ins. Co. v. United States, 690 F.2d 878 (Ct. Cl. 1982)

Anchor National Life Ins. Co. v. Com'r, 93 T.C. 382 (1989)

Anesthesia Service Medical Group, Inc. v Com'r, 85 T.C. 1031 (1985), aff'd., 825 F.2d 241 (9th Cir. 1987)

Arizona Governing Committee for Tax Deferred Annuity and Compensation Plans v. Norris, 463 U.S. 1073 (1983)

Atlantic Mutual Ins. Co. v. Com'r, 523 U.S. 382 (1998)

Atlas Life Ins. Co. (United States v.), 381 U.S. 233 (1965)

Bankers Life and Casualty v. United States, 142 F.3d 973 (7th Cir. 1998)

Beech Aircraft v. United States, 797 F.2d 920 (10th Cir. 1986)

Best Life Assurance Co. Of California v. Com'r, 79 TCM 1909 (2000), aff'd, 281 F.3d 828 (9th Cir. 2002)

Bituminous Casualty Ins. Co. v. Com'r, 57 T.C. 58 (1971), acq. 1973-2 C.B. 1

Black Hills Corp. v. Com'r, 101 T.C. 6 (1993), revised on reconsideration, 102 T.C. 505 (1994), aff'd., 73 F.3d 799 (8th Cir. 1996)

Blue Cross and Blue Shield of Texas v. Com'r, 115 T.C. 148 (2000) aff'd, 328 F.3d 770 (5th Cir. 2003)

Bowers v. Lawyers Mortgage Co., 285 U.S. 182 (1932)

Brown v. Helvering, 291 U.S. 193 (1934)

Buckeye Union Casualty Co. v. Com'r, 54 T.C. 482 (1970), aff'd., 448 F.2d 228 (6th Cir. 1971)

Cambridge Loan & Building Co. (United States v.), 278 U.S. 55 (1928)

Capital Blue Cross & Subs. v. Com'r, 122 T.C. 224 (2004) , rev'd and rem'd, 431 F.3d 117 (3rd Cir. 2005).

Cardinal Life Ins. Co. v. United States, 300 F.Supp. 387 (N.D. Tex. 1968), rev'd. (in part) and rem'd., 425 F.2d 1328 (5th Cir. 1970)

Carnation Co. v. Com'r, 71 T.C. 400 (1978), aff'd., 640 F.2d 1010 (9th Cir. 1981), cert. denied, 454 U.S. 965 (1981)

Central National Life Ins. Co. of Omaha v. United States, 574 F.2d 1067 (Ct.Cl. 1978)

Central Reserve Life Corp. & Subs. v. Com'r, 113 T.C. 231 (1999)

Christoffersen v. United States, 749 F.2d 513 (8th Cir. 1984)

CIGNA Corp. v. Com'r, 109 T.C. 100 (1997), aff'd, 177 F.3d 136 (3rd Cir. 1999)

CIGNA Corp. v. Com'r, T.C. Memo 2012-266 (2012)

City Investing Co. v. Com'r, 52 T.C.M 1422 (1987), aff'd. subnom. Home Group v. Com'r, 875 F.2d 377 (2nd Cir. 1989), cert. denied subnom. Ambase Corp. v. Com'r, 493 U.S. 1069 (1990)

Clougherty Packing Co. v. Com'r, 84 T.C. 948 (1985), aff'd., 811 F.2d 1297 (9th Cir. 1987)

Colonial American Life Ins. Co. v. Com'r, 491 U.S. 244 (1989)

Colonial Surety Co. v. United States, 178 F.Supp. 600 (Ct.Cl. 1959)

Columbia Casualty Co. v. Com'r, 7 T.C.M. 282 (1948)

Consumer Life Ins. Co., ( United States v.), 430 U.S. 725 (1977)

Continental Bankers Life Ins. Company of the South v. Com'r, 93 T.C. 52 (1989)

Continental Ins. Co. v. United States, 474 F.2d 661 (Ct.Cl. 1973)

Cottage Savings Assn. v. Com'r, 499 U.S. 554 (1991)

Crawford Fitting Co. v. United States, 606 F.Supp. 136 (N.D. Ohio 1985)

Cuna Mutual Life Ins. Co. v. United States, 169 F.3d 737 (Fed. Cir. 1999)

Delta Life Ins. Co. v. United States, 363 F.Supp. 410 (E.D.La 1973)

Economy Finance Corp. v. United States, 501 F.2d 466 (7th. Cir. 1974), cert. denied, 420 U.S. 947 (1975), reh. denied, 421 U.S. 922 (1975), 2nd reh. denied, 431 U.S. 926 (1977)

Epmeier v. United States, 199 F.2d 508 (7th Cir.1952)

The Equitable Life Assurance Society of the United States v. United States, 2002-1 U.S.T.C. 83,686 (SDNY 2002)

Equitable Life Ins. Company of Iowa v. Com'r, 73 T.C. 447 (1979), acq. in part, nonacq. in part, 1981-1 C.B. 1

Evans v. Commissioner, 56 T.C. 1142 (1971)

Fisher v. United States, 82 Fed.Cl. 780 (2008), aff’d without opinion 333 Fed.Appx. 572 (2009)

Florida Hospital Trust, et. al v. Com'r, 103 T.C. 140 (1994), aff'd., 71 F.3d 808 (11th Cir. 1996)

Florida Independent Colleges and Universities Risk Management Assoc. v. United States, 850 F.Supp.2d 125 (2012)

Foster Lumber Co., (United States v.), 429 U.S. 32 (1976)

General Dynamics Corp., (United States v.), 481 U.S. 239 (1987)

Georgia International Life Ins. Co. v. Com'r, 81 T.C. 166 (1983)

Geisinger Health Plan v. Commissioner, 985 F.2d 1210 (3d Cir. 1993), aff’d on remand, 100 T.C. 394 (1993), aff’d 30 F.3d 494 (3d Cir. 1994)

Greene v. United States, 62 Fed.Cl. 418 (2004), rev'd, 440 F.3d 1304 (Fed.Cir. 2006)

Group Life & Health Ins. Co. v. United States, 660 F.2d 1042 (5th Cir. 1981), cert. denied, 457 U.S. 1132 (1982)

Gulf Oil Co. v. Com'r, 89 T.C. 1010 (1987), aff'd. on this issue, 914 F.2d 396 (3d Cir. 1990)

Hanover Ins. Co. v. Com'r, 598 F.2d 1121 (1st Cir. 1979), cert. denied, 444 U.S. 915 (1979)

Harco Holdings, Inc. v. United States, 977 F.2d 1027 (7th Cir. 1992)

Harlan v. United States, 409 F.2d 904 (5th Cir. 1969)

Harper Group v. Com'r, 979 F.2d 1341 (9th Cir. 1992)

Haynes v. United States, 353 U.S. 81 (1956)

Highmark, Inc. v. United States, 78 Fed. Cls. 146 (2007)

Hillsboro National Bank v. Com'r, 460 U.S. 370 (1982)

Home Group Ins. Co. v. Com'r, 875 F.2d 377 (2nd Cir. 1989), cert. denied subnom. Ambase Corp. v. Com'r, 493 U.S. 1069 (1990)

Home Mutual Ins. Co. v. Com'r, 639 F.2d 333 (7th. Cir. 1980), cert. denied, 451 U.S. 1017 (1981)

Home Title Ins. Co., (United States v.), 285 U.S. 191 (1932)

Hospital Corporation of America v. Com'r, T.C. Memo. 1997-482 (1997), aff'd. on another issue 348 F.3d 136 (6th Cir. 2003), cert. denied subnom HCA Corporation & Subs v. Com'r. 543 U.S. 813 (2004)

Hughes Properties, Inc., (United States v.), 476 U.S. 593 (1986)

Humana, Inc. v. Com'r, 88 T.C. 197 (1987), aff'd. in part, rev'd. in part, 881 F.2d 251 (6th Cir. 1989)

IHC Health Plans, Inc v. Commissioner, 325 F.3d 1188 (10th Cir 2003)

Indianapolis Life Ins. Co. v. United States, 115 F.3d 430 (7th Cir. 1997)

INDOPCO, Inc. v. Com'r., 503 U.S. 79 (1992)

Industrial Life Ins. Co. v. United States, 344 F.Supp 870 (D.S.C. 1972), aff'd per curiam 481 F.2d 609 (4th Cir. 1973)

Inter-American Life Ins. Co. v. Com'r, 56 T.C. 497 (1971), aff'd. per curiam 469 F.2d 247 (9th Cir. 1972)

Inter-Mountain Life Ins. Co., (Helvering v.), 294 U.S. 686 (1935)

Jefferson Standard Life Ins. Co. v. United States, 408 F.2d 842 (4th Cir. 1969)

John Hancock Financial Services, Inc. v. United States, 57 Fed.Cl. 643 (2003), aff'd. 378 F.3d 1302 (Fed Cir. 2004)

John Hancock Life Insurance Co. v. Com'r, 141 T.C. No. 1 (Aug 5, 2013)

John Kelley Co. v. Com'r, 326 U.S. 521 (1946)

Jones v. United States, 659 F.2d 618 (5th Cir. 1981)

Kentucky Central Life Ins. Co. v . Com'r, 57 T.C. 482 (1972), appeal dismissed (6th Cir. 1973), acq. 1972-2 C.B. 2.

Kidde Industries, Inc. v. United States, 40 Fed.Cl. 42 (Fed.Cl. 1997)

Lamana-Panno-Fallo Industrial Ins. Co. v. Com'r, 127 F.2d 56 (5th Cir. 1942)

Lawyers Mortgage, (Bowers v.), 285 U.S. 191 (1932)

Le Gierse, (Helvering v.), 312 U.S. 53 (1941)

Liberty Mutual Insurance Co. v. United States, 532 F.Supp2d 248 (D.Mass 2008)

Lincoln National Life Ins. Co. v . United States, 582 F.2d 579 (Ct.Cl. 1978)

Lincoln Savings & Loan Assn., (Com'r v.), 403 U.S. 345 (1971)

Malone & Hyde v. Com'r, 66 T.C.M. 1551 (1993), rev'd., 62 F.3d 835 (6th Cir. 1995)

Maryland Casualty v. United States, 251 U.S. 342 (1920)

Maryland Deposit Ins. Fund Corp., State of v. Com'r, 88 T.C. 1050 (1987)

Massachusetts Mutual Life Ins. Co. v. United States, 5 Cl.Ct. 581; 84-2 U.S.T.C. 84,634 (1984), aff'd., 761 F.2d 666 (Fed. Cir. 1985)

Massachusetts Mutual Life Ins. Co. v. United States, 103 Fed.Cl. 111 (2012), aff'd. Dkt. No. 14-5019 (Fed. Cir. April 9, 2015)

Metropolitan Life Ins. Co. v. United States, 30 Fed.Cl. 195 (1993), appeal dismissed 101 F.3d 715 (Fed. Cir. 1996)

Midland Ross, (United States v.,), 381 U.S. 54 (1965)

Minnesota Lawyers Mutual Ins. Co. v. Com'r, T.C. Memo 2000-203, aff'd 285 F.3d 1086 (8th Cir. 2002)

Mobil Oil Corp. v. United States, 8 Cl.Ct. 555 (1985)

Modern American Life Ins. Co. v . Com'r, 92 T.C. 1230 (1989)

Moline Properties, Inc. v. Com'r, 319 U.S. 436 (1943)

Monat Capital Corp. v. United States, 869 F.Supp. 1513 (D.Kan. 1994)

Mutual Benefit Life Ins. Co. v. Com'r, 488 F.2d 1101 (3rd Cir. 1973), cert. denied, 419 U.S. 882 (1974)

Mutual of Omaha Ins. Co. v. United States, 317 F.Supp.2d 1117 (D.Neb. 2004)

National Life Ins. Co. v. Com'r, 103 T.C. 615 (1994), aff'd., 103 F.3d 5 (2nd Cir. 1996)

National Savings Life Ins. Co. v. Com'r, 84 T.C. 509 (1985), appeal dismissed (6th Cir. 1996), acq. in part, nonacq. in part, 1988-2 C.B. 1

National States Ins. Co. v. Com'r, 81 T.C. 325 (1983), aff'd., 758 F.2d 1277 (8th Cir. 1985)

New Hampshire Fire Ins. Co., (Com'r v.), 146 F.2d 697 (1st. Cir. 1945)

New York Life Ins. Co. v. United States, 118 F.3d 1553 (Fed.Cir.1997)

New York Life Ins. Co. v. United States, 780 F.Supp2d 324 (SDNY 2011), aff’d 724 F.3d 256 (2nd Cir 2013) request for rehearing denied (Oct. 22 2013) cert denied April 28, 2014

Newark Morning Ledger Co. v. United States, 507 U.S. 546 (1993)

Nichols v. United States, 260 F.3d 637 (6th Cir. 2001)

Nonprofits' Ins. Alliance of California v. United States, 32 Fed.Cls. 277 (1994)

North American Oil Consolidated v. Burnet, 286 U.S. 417 (1932)

Occidental Life Ins. Co. of California, (United States v.), 385 F.2d 1 (9th Cir. 1967)

Occidental Life Ins. Co. of California v. United States, 70-1 U.S.T.C. 82889 (C.D. Cal. 1970)

Ocean Drilling & Exploration Co. v. Com'r, 24 Cl.Ct. 714 (1991), aff'd per curiam, 988 F.2d 1135 (Fed. Cir. 1993)

Oregon Mutual Life Ins. Co. (Helvering v.), 311 U.S. 267 (1940)

Pacific Employers Ins. Co. v. Com'r, 89 F.2d 186 (9th Cir. 1937)

Pacific Mutual Life Ins. Co. v. Com'r, 48 T.C. 118 (1967), rev'd. in part, 413 F.2d 186 (9th Cir. 1969)

Pan American Life Ins. Co. v. United States, 97-2 U.S.T.C. 89,636 (E.D.La. 1999), aff'd. in part, rev'd. in part, 174 F.3d 694 (5th Cir. 1999)

Paratransit Ins. Co. v. Com'r, 102 T.C. 745 (1994)

Penn Mutual Life Insurance Co. v. Lederer, 252 U.S. 523 (1920)

Philadelphia Manufacturers Mutual Ins. Co. v. Com'r, 284 F.2d 296 (3rd Cir. 1960)

Phoenix Mutual Life Ins. Co. v. Com'r, 96 T.C. 481 (1991)

Phoenix Mutual Life Ins. Co. v. Com'r, 96 T.C. 497 (1991)

Physicians Ins. Co. of Wisconsin, Inc. v. Com'r, T.C. Memo 2001-304

Prairie States Life Ins. Co. v. United States, 828 F.2d 1222 (8th Cir. 1987)

Principal Mutual Life Ins. Co. v. United States, 26 Cl.Ct. 616, (1992) on motion for reconsideration 29 Fed.Cl. 157 (1993), aff'd in part, 50 F.3d 1021 (Fed. Cir. 1995)

Prudential Ins. Company of America v. Com'r, 90 T.C. 36 (1988), rev'd., 882 F.2d 832 (3rd Cir. 1989)

Republic National Life Ins. Co. v. United States, 594 F.2d 530 (5th Cir. 1979)

Rush Prudential HMO, Inc. v. Moran et al., 536 U.S. 355 (2002)

Sears, Roebuck and Co. v. Com'r, 96 T.C. 61 (1991), modified, 96 T.C. 671 (1991), aff'd in part rev'd in part, 972 F.2d 858 (7th Cir. 1992)

Security Benefit Life Ins. Co. v. United States, 726 F.2d 1491 (10th Cir. 1984)

Service Life Ins. Co. v. United States, 189 F.Supp. 282 (D. Neb. 1960), aff'd. on other grounds, 293 F.2d 72 (8th Cir. 1961)

Sound Health Assoc. v. Com'r, 71 T.C. 158 (1978), acq. 1981-2 C.B. 2

South Carolina v. Baker, 485 U.S. 505 (1988), reh. denied, 486 U.S. 1062 (1988)

Southwest Consolidated Co., (Helvering v.), 315 U.S. 194 (1942)

Southwestern Life Ins. Co. v. United States, 560 F.2d 627 (5th Cir. 1977), cert. denied, 435 U.S. 995 (1978)

Spring Canyon Coal Co. v. Com'r, 43 F.2d 78 (10th Cir. 1930), cert. denied, 284 U.S. 654 (1931)

Standard Life & Accident Ins. Co., (Com'r v.), 433 U.S. 148 (1977)

State Farm Mutual Auto Ins. Co. v. Campbell, 538 U.S. 408 (2010)

State Farm Mutual Auto Ins. Co. v. Com'r, 2004-2 U.S.T.C. 85,151 (7th Cir. 2004)

State Farm Mutual Auto Ins. Co. v. Com'r, 135 T.C. 543 (2010), aff’d in part rev’d in part, 698 F.3d 357 (7th. Cir. 2012)

State of Maryland Deposit Ins. Fund Corp. v. Com'r, 88 T.C. 1050 (1987)

Stearns-Roger Corp. v. United States, 577 F.Supp. 833 (D. Colo. 1984), aff'd., 774 F.2d 414 (10th Cir. 1985)

Steere Tank Lines v. United States, 577 F.2d 279 (5th Cir. 1978), cert. denied, 440 U.S. 946 (1979)

Thor Power Tool Co. v. Com'r, 439 U.S. 522 (1979)

Time Ins. Co. v. Com'r, 86 T.C. 298 (1986)

Trans City Life Ins. Co. v Comissioner, 106 T.C. 274 (1996)

Travelers Ins. Co. v. United States, 25 Cl.Ct. 141 (1992), supplemented in 46 Fed.Cl. 459 (2000)

Treganowan (Com'r v.), 183 F.2d 288 (2nd Cir. 1950), cert. denied (subnom Estate of Strauss v. Comr), 340 U.S. 853 (1950)

Trigon Ins. Co. v. United States, 215 F.Supp.2d 687 (E.D.Va. 2002) supplemented in 234 F.Supp.2d 581 (E.D.VA. 2002) and 234 F.Supp.2d 592 (E.D.Va. 2002).

Union Bankers Ins. Co. v. Com'r, 64 T.C. 807 (1975), acq., 1972-2 C.B. 3

Union Labor Life Ins. Co. v. Pireno, 458 U.S. 119 (1982)

Union Mutual Life Ins. Co. v. United States, 570 F.2d 382 (1st Cir. 1978), cert. denied, 439 U.S. 821 (1978)

Union Mutual Life Ins. Co. of Providence v. Com'r, 46 T.C. 842 (1966), aff'd., 386 F.2d 974 (1967)

United Benefit Life Ins. Co. v. McCrory, 414 F.2d 928 (8th Cir. 1969), cert. denied, 396 U.S. 1039 (1970)

United Fire Ins. Co. v. Com'r, 768 F.2d 164 (7th Cir. 1985)

United Parcel Service v. Com'r, 78 T.C. Memo. 1999-268 (CCH) (1999), rev'd. and remanded, 254 F.3d 1014 (11th Cir. 2001)

United States Treasury Dept. v. Fabe, 508 U.S. 491 (1993)

UNUM Corporation and UNUM Life Ins. Co. v. United States, 929 F.Supp. 15 (D. Me. 1996), aff'd, 130 F.3d 501 (1st Cir. 1997), cert. denied, 525 U.S. 810 (1998)

UNUM Life Ins. Co. v. United States, 897 F.2d 599 (1st Cir. 1990)

USAA Life Ins. Co. v. Com'r, 94 T.C. 499 (1990), rev'd. and rem'd. on other grounds, 92-1 U.S.T.C. 89,292 (5th Cir. 1991), on remand, 65 T.C.M. 1756 (1993)

Utah Medical Ins. Assoc. v. Com'r, T.C. Memo. 1998-458, 76 T.C.M. 1100 (1998)

Visual Services Plan v. United States, 2006-1 U.S.T.C. ¶50,173 (D.E.D.Cal. (2005), aff’d in a not for publication opinion 265 Fed.Appx. 650 (2008), cert. denied 129 S.Ct. 898; 555 U.S. 1097 (2009)

Webb v. Com'r, 67 T.C. 293 (1976), aff'd. per curiam, 572 F.2d 135 (5th Cir. 1978)

Western Casualty & Surety Co. v. Com'r, 65 T.C. 897 (1976), aff'd., 571 F.2d 514 (10th Cir. 1978)

Western National Mutual Ins. Co. v. Com'r, 102 T.C. 338 (1994), aff'd., 65 F.3d 90 (8th Cir. 1995)

Western Southern Life Ins. Co. v. United States, 842 F.Supp. 289 (S.D. Ohio 1993)