1. Home
  2. Browse Decisions
  3. F.2d
  4. 527 F.2d
  5. 527 F.2d 1096 (1975)
 

FEDERAL LIFE INSURANCE COMPANY v. UNITED STATES

No. 75-1385.

527 F.2d 1096 (1975)

FEDERAL LIFE INSURANCE COMPANY (Mutual), Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 24, 1975.

Attorney(s) appearing for the Case

Edward J. Schmuck, Washington, D. C., for plaintiff-appellant.

Scott P. Crampton, Asst. Atty. Gen., and Stephen M. Gelber, Atty., Tax Div., Dept. of Justice, Washington, D. C., Samuel K. Skinner, U. S. Atty., Chicago, Ill., for defendant-appellee.

Before STEVENS, Circuit Justice, RIVES, Senior Circuit Judge, and TONE, Circuit Judge.

PER CURIAM.

This appeal deals with a narrow question: when may a life insurance company deduct, under § 809(d)(12),1 its expenses for commissions associated with premiums which are "deferred and uncollected" at the close of the tax year?

Plaintiff, a life insurance company, filed a suit for refund of taxes allegedly overpaid for the years 1965 and 1966. Although the complaint made somewhat broader claims for relief, it is...

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