KALERAK ET AL.

v.

HICKEL, SECRETARY OF THE INTERIOR, ET AL.

Citator

Cited By (12 total)

• Commissioner of Internal Revenue v. Standard Life & Accident Ins. Co., 433 U.S. 148 (U.S. 1977)
  …Life Ins. Co. of Texas v. Commissioner, 432 F. 2d 298 (CA5 1970); Western & Southern Life Ins. Co. v. Commissioner, 460 F. 2d 8 (CA6 1972), cert. denied, 409 U. S. 1063; Franklin Life Ins. Co. v. United States, 399 F. 2d 757 (CA7 1968), cert denied, 393 U. S. 1118. We are informed that substantially more than $100 million is in dispute. Pet. for Cert, 8. See, e. g., Tariff Act of 1913, § II (G)(b), 38 Stat. 173; Revenue Act of 1916, § 12 (a) Second, 39 Stat. 768; Revenue Act of 1918, § 234 (a) (10), 40 Stat…
• Jefferson Standard Life Ins. Co. v. United States, 408 F.2d 842 (4th Cir. 1969)
  …tablishes a statutory framework directed to the measurement of life insurance company total income on an annual basis for use in the application of an annual tax.” Franklin Life Ins. Co. v. United States, 399 F. 2d 757, 758 (7 Cir. 1968), cert den., 393 U.S. 1118, 89 S.Ct. 989, 22 L.Ed.2d 123 (March 3, 1969). The determination of the final tax base, to which ordinary corporate rates of taxation are applied, involves a series of multiple computations which may be referred to as “phases.” Phase I involves the…
• In re the Lionel Corp. v. The Lionel Corp., 722 F.2d 1063 (2d Cir. 1983)
  …L.Ed.2d 178 (1974) (finding of fact that because market value of asset was likely to deteriorate substantially in the near future, sale was in the estate’s best interests); In re Dania Corporation, 400 F. 2d 833, 835-37 (5th Cir.1968), cert. denied, 393 U.S. 1118, 89 [*1069] S.Ct. 994, 22 L.Ed.2d 122 (1969) (upholding sale of stock representing debtor's major asset where its value was rapidly deteriorating causing the reorganizing estate to diminish); In re Marathon Foundry and Machine Co., 228 F. 2d 594 (7t…