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COLONIAL AMERICAN LIFE INS. CO. v. C.I.R.

No. 87-4492.

843 F.2d 201 (1988)

COLONIAL AMERICAN LIFE INSURANCE COMPANY, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied May 25, 1988.

Attorney(s) appearing for the Case

Nancy G. Morgan, Michael C. Durney, Acting Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Gary R. Allen, William S. Rose, Jr., Acting Asst. Atty. Gen., Appellate Section, Dept. of Justice, William F. Nelson, Chief Counsel, I.R.S., Washington, D.C., for respondent-appellant.

Thomas G. Nash, Jr., Dallas, Tex., for petitioner-appellee.

Jack H. Blaine, Wm. T. Gibb, Carolyn P. Chiechi, Margaret Milner Richardson, Washington, D.C., for amicus curiae (ACLI).

W. Roy Woodall, Jr., Washington, D.C., for amicus curiae (NALC).

Before GARZA, REAVLEY and DAVIS, Circuit Judges.

GARZA, Circuit Judge.

I

Colonial American Life Insurance Company is a life insurance company that sells life, accident and health insurance. This action was brought by Colonial after the Commissioner of Internal Revenue disallowed Colonial's deductions of "ceding commissions" incurred in 1975 and 1976.1 The Tax Court rejected the Commissioner's disallowance of Colonial's deductions, holding that amounts paid by a reinsuring company...

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