ESCHBACH, Circuit Judge.
This is an appeal by the Commissioner of Internal Revenue from the decision of the Tax Court that United Fire Insurance Company qualified as a life insurance company, within the meaning of § 801(a) (now § 816(a)) of the Internal Revenue Code, during the years 1973, 1974, and 1975,
I.
United Fire Insurance Co. ("United")...
Let's get started
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.