Aetna Life Ins. v. Eaton, 282 U.S. 887 (1930). · Go Syfert
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Aetna Life Ins. v. Eaton, 282 U.S. 887 (1930). Cases Citing This Book View Copy Cite
20 citation events across 9 distinct courts.
Strongest positive: Kercheval v. United States (ca4, 1999-01-26)
Treatment trajectory · 1933 → 2026 · click a year to view as-of
1933 1979 2026
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited "see, e.g." Kercheval v. United States
4th Cir. · 1999 · signal: see also · confidence low
In order for an agreement to be set aside by rea- son of misrepresentation under § 7121(b),"there must be a misrepre- sentation of a material fact that goes to the essence of the agreement." Miller v. Internal Revenue Service, 174 B.R. 791, 796 (B.A.P. 9th Cir. 1994), aff'd, 81 F.3d 169 (9th Cir. 1996)."`A mere mistake of fact or law, whether unilateral or mutual, no matter how material, is not a misrepresentation.'" Id. at 797; see also Aetna Life Insurance Co. v. Eaton, 43 F.2d 711, 714 (2nd Cir.) (noting that the identical provi- sion in the Revenue Act of 1926 "excludes mistakes of fact, …
Retrieving the full opinion text from the archive…
Aetna Life Ins. Co.
v.
Eaton, Collector of Internal Revenue
No. 511.
Supreme Court of the United States.
Nov 24, 1930.
282 U.S. 887
Messrs. William Marshall Bul-litt and Harry W. Reynolds for petitioner. Solicitor General Thacher, Assistant Attorney General Youngquist and Messrs. Claude R. Branch, J. Louis Monarch, S. Dee Hanson, Clarence M. Charest, and Edward H. Horton for respondent.
Published

Petition for writ of certiorari to the Circuit Court of Appeals for the Second Circuit denied.