1. Home
  2. Browse Decisions
  3. T.C.
  4. 84 T.C.
  5. 84 T.C. 361 (1985)
 

UNION CENTRAL LIFE INS CO. v. COMMISSIONER

Docket No. 2094-78.

84 T.C. 361 (1985)

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

United States Tax Court.

Filed March 11, 1985.

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.

SUPPLEMENTAL OPINION

WILES, Judge:

The Court of Appeals for the Sixth Circuit remanded this case for us to determine whether the payments of Ohio franchise taxes by petitioner during 1972, 1973, and 1974 were directly related to the production of investment income.

The issue in this case is legal. However, to the extent necessary we find the facts to be as set forth in the findings of fact in our opinion...

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