PRAIRIE STATES LIFE INS. CO. v. U.S.

Civ. No. 83-5100.

639 F.Supp. 764 (1985)

PRAIRIE STATES LIFE INSURANCE COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. South Dakota, W.D.

May 17, 1985.


Attorney(s) appearing for the Case

Donald R. Shultz of Lynn, Jackson, Shultz & Lebrun, P.C., Rapid City, S.D. for plaintiff.

Nancy Morgan and Frank Gokey, Tax Div., Dept. of Justice, Washington, D.C., David R. Brennan, Minneapolis, Minn., for the U.S.


MEMORANDUM OPINION

BOGUE, Chief Judge.

FACTS

This is an action for the recovery of taxes paid by a life insurance company. The Plaintiff, Prairie States Life Insurance Company (Prairie States), is a stock life insurance company, which sold several different types of participating life insurance policies, which gave policyholders the right to receive dividends,1 although the contract language which provided for the payment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases