This opinion cited by 23 cases:

Standard Life & Accident Insurance Company v. Commissioner of Internal Revenue , 525 F.2d 786 ( 1976 )


liberty-life-insurance-company-plaintiff-appellee-cross-appellant-v , 594 F.2d 21 ( 1979 )


Federal Life Insurance Company (Mutual) v. United States , 527 F.2d 1096 ( 1975 )


Liberty National Life Insurance Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-Cross (Two Cases) , 463 F.2d 1027 ( 1972 )


Western and Southern Life Insurance Company v. Commissioner of Internal Revenue , 460 F.2d 8 ( 1972 )


Southwestern Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee , 560 F.2d 627 ( 1977 )


North American Life and Casualty Co. v. Commissioner of Internal Revenue , 533 F.2d 1046 ( 1976 )


economy-finance-corporation-transferee-of-the-assets-of-national-public , 501 F.2d 466 ( 1974 )


Commissioner v. Standard Life & Accident Insurance , 97 S. Ct. 2523 ( 1977 )


United States v. Consumer Life Insurance Co. , 97 S. Ct. 1440 ( 1977 )


Western & Southern Life Ins. Co. v. Commissioner , 55 T.C. 1036 ( 1971 )


Union Bankers Ins. Co. v. Commissioner , 64 T.C. 807 ( 1975 )


Union Mutual Life Insurance v. United States , 420 F. Supp. 1181 ( 1976 )


United Life and Accident Insurance Co. v. United States , 329 F. Supp. 765 ( 1971 )


Mele v. Commissioner , 61 T.C. 358 ( 1973 )


Bankers Union Life Ins. Co. v. Commissioner , 62 T.C. 661 ( 1974 )


North American Life & Casualty Co. v. Commissioner , 63 T.C. 364 ( 1974 )


Union Cent. Life Ins. Co. v. Commissioner , 77 T.C. 845 ( 1981 )


Midland Nat'l Life Ins. Co. v. Commissioner , 66 T.C. 550 ( 1976 )


USAA Life Ins. Co. v. Commissioner , 94 T.C. 499 ( 1990 )