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UNION CENT. LIFE INS. CO. v. C.I.R.

Nos. 82-1380, 82-1411.

720 F.2d 420 (1983)

The UNION CENTRAL LIFE INSURANCE COMPANY, Petitioner-Appellee, Cross-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, Cross-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided September 28, 1983.

Rehearing Denied November 16, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr. [Lead Counsel], Asst. Atty. Gen., Tax Div. Dept. of Justice, Michael L. Paup, Kenneth W. Gideon, Chief Counsel, I.R.S., Gary R. Allen, Jay W. Miller (argued), Washington, D.C., for respondent-appellant, cross-appellee.

William R. Seaman, Jerry L. Cowan (argued), Frost & Jacobs, Cincinnati, Ohio, for petitioner-appellee, cross-appellant.

Before EDWARDS, Chief Judge, CONTIE, Circuit Judge, and SPIEGEL, District Judge.

CONTIE, Circuit Judge.

The Commissioner of Internal Revenue appeals, and Union Central Life Insurance Company cross-appeals, from a Tax Court decision construing the Life Insurance Company Income Tax Act of 1959. The Tax Court, 77 Tax Court 845, held that part of an Ohio franchise tax paid by the company was deductible under 26 U.S.C. § 804(c)(1) rather than under 26 U.S.C. § 809 as contended by the Commissioner. The court also held, despite Union Central...

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