1. Home
  2. Browse Decisions
  3. F.2d
  4. 816 F.2d
  5. 816 F.2d 376 (1987)
 

LUTHERAN MUT. LIFE INS. CO. v. U.S.

Nos. 86-1232, 86-1465.

816 F.2d 376 (1987)

LUTHERAN MUTUAL LIFE INSURANCE COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided April 6, 1987.

Rehearing and Rehearing Denied May 15, 1987.

Attorney(s) appearing for the Case

Bruce Graves of Des Moines, Iowa, for appellant.

David I. Pincus, Dept. of Justice, Washington, D.C., for appellee.

Before McMILLIAN, ARNOLD, and WOLLMAN, Circuit Judges.

Rehearing and Rehearing En Banc Denied May 15, 1987.

WOLLMAN, Circuit Judge.

This appeal and cross-appeal involve the application of former section 804(c)(1) of the Internal Revenue Code of 1954, which provided for the deduction, by life insurance companies, of "investment expenses" in the computation of "taxable investment income."

Lutheran Mutual Life Insurance Company (taxpayer) is a mutual life insurance...

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