UNION CENTRAL LIFE INSURANCE CO. v. COMMISSIONER

Docket No. 2094-78.

77 T.C. 845 (1981)

THE UNION CENTRAL LIFE INSURANCE COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 13, 1981.


Attorney(s) appearing for the Case

William R. Seaman, Jerry L. Cowan, and Thomas C. Rink, for the petitioner.

Conley G. Wilkerson, for the respondent.


WILES, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

     Year                         Deficiency

     1972 ---------------------   $36,866.80
     1973 ---------------------    65,075.56
     1974 ---------------------    90,410.52

Several issues having been resolved by concessions1 prior to trial, the only issues remaining for decision are...

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