YASA

v.

ESPERDY, DISTRICT DIRECTOR, IMMIGRATION AND NATURALIZATION SERVICE

Citator

Cited By

• The Prudential Ins. Co. of Am. v. The United States, 319 F.2d 161 (Ct. Cl. 1963)
  …nts. The question whether prepayment fees of the sort involved here were taxable as “interest” was before this court in the case of Equitable Life Assurance Soc. of United States v. United States, 181 F.Supp. 241, 149 Ct.Cl. 317 (1960), cert. denied 364 U.S. 829, 81 S.Ct. 68, 5 L.Ed.2d 56. The question was answered in the affirmative by the court. See also Pattiz v. United States, Ct.Cl., 311 F. 2d 947. As there is outstanding a fairly recent decision by this court squarely on the question of whether prepa…
• Union Pac. R.R. Co., Inc. v. The United States, 524 F.2d 1343 (Ct. Cl. 1975)
  …turity, the principal of a mortgage or promissory note, has been held in this court to be “interest” gross income to an insurance company. In Equitable Life Assurance Society v. United States, 181 F.Supp. 241, 242, 149 Ct.Cl. 316, 319, cert. denied, 364 U.S. 829, 81 S.Ct. 68, 5 L.Ed.2d 56 (1960), the court held: The precise question before us was considered by the Tax Court in General American Life Insurance Company, 25 T.C. 1265 (1956). That court decided that prepayment charges are in reality an addition…
• The Equitable Life Assurance Soc'y of the United States v. The United States, 366 F.2d 967 (Ct. Cl. 1966)
  …partial summary judgment was denied, defendant’s motion was allowed, and paragraphs 6 and 7 of the respective petitions were dismissed (Equitable Life Assurance Society of United States v. United States, 181 F.Supp. 241, 149 Ct.Cl. 316, cert. denied 364 U.S. 829, 81 S.Ct. 68, 5 L.Ed.2d 56 (1960)). Subsequently, the contributions and depreciation issues in the five cases were settled administratively pursuant to an agreement of the parties, and a stipulation of dismissal with respect to paragraphs 8, 9 and…