COOK

v.

UNITED STATES

Citator

Cited By

• Emery L. Parks v. Fed. Crop Ins. Corp., 416 F.2d 833 (7th Cir. 1969)
  …ject or accept the risk, and whether a higher premium should be charged. Billington v. Prudential Insurance Co., 254 F. 2d 428, 431 (7th Cir. 1958); Prentiss v. Mutual Beneficial Health & Accident Association, 109 F. 2d 1 (7th Cir. 1940), cert. den. 310 U.S. 636, 60 S.Ct. 1079, 84 L.Ed. 1405; Jannenga v. Nationwide Life Insurance Co., 109 U.S.App.D.C. 385, 288 F. 2d 169 (1961). FCIC claims that the plaintiffs’ contracts with DeKalb would have influenced the decision to issue the policies in question since “…
• State Mut. Life Assurance Co. of Worcester v. Commissioner OF Internal Revenue, 246 F.2d 319 (1st Cir. 1957)
  ….Supp. 444, 88 Ct.Cl. 405, affirmed per curiam 1940, 311 U.S. 620, 61 S.Ct. 314, 85 L.Ed. 393; Commissioner of Int. Rev. v. Volunteer State L. Ins. Co., 6 Cir., 1940, 110 F. 2d 879, certiorari denied Volunteer State Life Ins. Co. v. Helvering, 1940, 310 U.S. 636, 60 S.Ct. 1080, 84 L.Ed. 1405.…
• The Union Cent. Life Ins. Co. v. Commissioner OF Internal Revenue, 720 F.2d 420 (6th Cir. 1983)
  …i). It is undisputed that investment expenses must be directly and entirely related to the production of investment income. Commissioner of Internal Revenue v. Volunteer State Life Insurance Company, 110 F. 2d 879, 882 (6th Cir. 1940), cert. denied, 310 U.S. 636, 60 S.Ct. 1080, 84 L.Ed.2d 1405 (1940); New World Life Insurance Company v. United States, 26 F.Supp. 444, 458, 88 Ct.Cl. 405 (1939), affd. 311 U.S. 620, 61 S.Ct. 314, 85 L.Ed. 388 (1940).3 The Tax Court held that because § 804(c)(1) creates two cat…