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CRAWFORD FITTING CO. v. UNITED STATES

No. C82-3008.

606 F.Supp. 136 (1985)

CRAWFORD FITTING COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N.D. Ohio, E.D.

January 16, 1985.

Attorney(s) appearing for the Case

Ernest P. Mansour, David B. Cathcart, Mansour, Gavin, Gerlack & Manos Co., L.P.A., Cleveland, Ohio, for plaintiff.

Jason P. Green, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., Thomas Bauer, Asst. U.S. Atty., Akron, Ohio, for defendant.

MEMORANDUM OPINION

DOWD, District Judge.

This is an income tax refund suit brought by the taxpayer and plaintiff, Crawford Fitting Company, arising from the disallowance of an expense deduction to plaintiff of $20,485.00 for an "insurance premium" paid to a captive insurance company, the Constance Insurance Company. The disallowance of the deduction resulted in an income tax deficiency of $9,423.00 owed by the plaintiff to the defendant. Plaintiff contends...

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