1. Home
  2. Browse Decisions
  3. T.C.
  4. 90 T.C.
  5. 90 T.C. 36 (1988)
 

PRUDENTIAL INSURANCE CO. OF AMERICA v. COMMISSIONER

Docket No. 45430-85.

90 T.C. 36 (1988)

THE PRUDENTIAL INSURANCE COMPANY OF AMERICA, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 11, 1988.

Attorney(s) appearing for the Case

Michael F. Kelleher, for the petitioner.

Ellen Pilsecker, for the respondent.

OPINION

STERRETT, Chief Judge:

By notice of deficiency dated September 26, 1985, respondent determined deficiencies of $6,954,469 and $6,910,113 in petitioner's Federal income taxes for calendar years 1972 and 1973, respectively. After concessions, the only issue for decision is whether petitioner, in computing its gross investment income under section 804(b),1 must include certain prepayment penalties attributable to...

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