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Unum Corporation Unum v United States   flag  4

130 F3d 501; 80 AFTR2d 97-8124
United States Court of Appeals, First Circuit
United States
2nd December, 1997

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
No 05-6390 470 F3d 264 United States Court of Appeals, Sixth Circuit United States 22 Nov 2006 WorldLII flag 2
David a Gitlitz; Louise a Gitlitz, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee and Philip D Winn; Eleanor G Winn, Petitioners-Appellants, v Commissioner of Internal Revenue, Respondent-Appellee 182 F3d 1143 United States Court of Appeals, Tenth Circuit United States 6 Jul 1999 WorldLII flag 7
McGrath v Consolidated Rail Corporation McGrath 136 F3d 838; 48 Fed REvid Serv 1091 United States Court of Appeals, First Circuit United States 12 Feb 1998 WorldLII flag 1
Bercovitch v Baldwin School Inc 133 F3d 141; 123 Ed Law Rep 1067 United States Court of Appeals, First Circuit United States 12 Jan 1998 WorldLII flag 16

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Alexander v Internal Revenue Service 72 F3d 938; 77 AFTR2d 96-301 United States Court of Appeals, First Circuit United States 22 Dec 1995 WorldLII flag 13
United States v Houston Pipeline Co 37 F3d 224; 74 AFTR2d 94-6793 United States Court of Appeals, Fifth Circuit United States 7 Nov 1994 WorldLII flag 2
United States Nat Bank of Ore v Independent Ins Agents of America, Inc 508 US 439; 124 L Ed 2d 402; 113 SCt 2173 United States Supreme Court United States 7 Jun 1993 WorldLII flag 190
INDOPCO, Inc v Commissioner 503 US 79; 117 L Ed 2d 226; 112 SCt 1039 United States Supreme Court United States 26 Feb 1992 WorldLII flag 32
Colonial American Life Ins Co v Commissioner 491 US 244; 105 L Ed 2d 199; 109 SCt 2408 United States Supreme Court United States 15 Jun 1989 WorldLII flag 8
INS v Cardoza-Fonseca 480 US 421; 107 SCt 1207; 94 L Ed 2d 434; 55 USLW 4313 United States Supreme Court United States 9 Mar 1987 WorldLII flag 1156
Republic National Life Insurance Co v United States 594 F2d 530 United States Court of Appeals, Fifth Circuit United States 7 May 1979 WorldLII flag 4
Jim Walter Corporation v United States 498 F2d 631 United States Court of Appeals, Fifth Circuit United States 31 Jul 1974 WorldLII flag 6
Commissioner v National Alfalfa Dehydrating & Milling Co 417 US 134; 94 SCt 2129; 40 L Ed 2d 717 United States Supreme Court United States 28 May 1974 WorldLII flag 65
United States v Davis 397 US 301; 90 SCt 1041; 25 L Ed 2d 323 United States Supreme Court United States 27 Apr 1970 WorldLII flag 34
Woodward v Commissioner 397 US 572; 90 SCt 1302; 25 L Ed 2d 577 United States Supreme Court United States 20 Apr 1970 WorldLII flag 74
National Life and Accident Insurance Co v United States 385 F2d 832 United States Court of Appeals, Sixth Circuit United States 7 Dec 1967 WorldLII flag 2
Five Star Manufacturing Co v Commissioner of Internal Revenue 355 F2d 724 United States Court of Appeals, Fifth Circuit United States 21 Jan 1966 WorldLII flag 7
(1575) 1959-2 CB 770 (1575) 1959-2 CB 770 circa 1959 2
Interstate Transit Lines v Commissioner 229 F2d 947; 63 SCt 1279; 87 L Ed 2d 1607 United States Court of Appeals, Eighth Circuit United States 2 Feb 1956 WorldLII flag 78
Helvering v Southwest Consolidated Corporation 315 US 194; 86 L Ed 789; 62 SCt 546 United States Supreme Court United States 9 Mar 1942 WorldLII flag 45
New Colonial Ice Co v Helvering 292 US 435; 78 L Ed 1348; 54 SCt 788 United States Supreme Court United States 28 May 1934 WorldLII flag 226
Helvering v New York Trust Co 292 US 455; 78 L Ed 1361; 54 SCt 806 United States Supreme Court United States 28 May 1934 WorldLII flag 45
Hellmich v Hellman 276 US 233; 72 L Ed 544; 48 SCt 244 United States Supreme Court United States 20 Feb 1928 WorldLII flag 23
UNUM Corporation v United States 929 FSupp 15 United States circa 1966 Westlaw flag 1
Interstate Transit Lines v Commissioner 319 US 590 United States Supreme Court United States circa 1966 Westlaw flag 111
Frederick Weisman Co v Commissioner 97 Tax Cas 563 United Kingdom circa 1966 flag 1
S Preston Ricardo, The Deductibility of Policyholder Dividends: UNUM Corporation v United States 50 Tax Lawyer 265 Tax Lawyer United States HeinOnline flag 1
41 Drake Law Review 657 41 Drake Law Review 657 Drake Law Review United States HeinOnline / LexisNexis flag 1

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