UNITED STATES

v.

ALABAMA

Citator

Cited By

• Jefferson Standard Life Ins. Co. v. United States, 408 F.2d 842 (4th Cir. 1969)
  …taxpayer advances three arguments, none of which we think possesses merit. First, we do not find persuasive the argument, which taxpayer seeks to bolster by reference to New World Life Ins. Co. v. United States, 26 F.Supp. 444 (Ct.Cl.1939), aff’d, 311 U.S. 620, 61 S.Ct. 314, 85 L.Ed. 393 [*849] (1940), that charitable contributions are “general expenses.” Prior to the enactment of the 1939 Internal Revenue Code, charitable contributions were considered general expenses, but with the enactment of that Code…
• Cleaver-Brooks MFG. Corp. v. Nat'l Labor Relations Bd., 264 F.2d 637 (7th Cir. 1959)
  …certified by the Board, including the stenographic transcript of the testimony, without reference to the narrative statement which the Board has moved to strike. The Board’s motion was based on N. L. R. B. v. Foote Bros. Gear & Machine Corp., 1940, 311 U.S. 620, 61 S.Ct. 318, 85 L.Ed. 394, which reversed this Court’s judgment because the petition was based on a narrative statement of evidence. The Board’s motion for reconsideration of its motion to strike the Company’s aforesaid narrative statement of the…
• Liberty Life Ins. Co. v. United States, 594 F.2d 21 (4th Cir. 1979)
  …lity a tax on the privilege of doing business — all business, including investment business — in the state. Plaintiff points to a comment in New World Life Ins. Co. v. United States, 88 Ct.Cl. 405, 435n, 26 F.Supp. 444, 459n (1939), aff’d per curiam 311 U.S. 620, 61 S.Ct. 314, 85 L.Ed. 393 (1940), which suggests that a fee paid to a state for the privilege of doing business there might be apportioned to the investment department of the company. This may be a correct statement of the law when the fee paid i…