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AMERCO, INC. v. C.I.R.

No. 91-70732.

979 F.2d 162 (1992)

AMERCO, INC.; Republic Insurance, Petitioners-Appellees, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided November 5, 1992.

Attorney(s) appearing for the Case

John A. Dudeck, Jr. and Gary R. Allen, U.S. Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for respondent-appellant.

Michael F. Kelleher, William F. Hanrahan, John P. McAllister and Dominick C. Colangelo, Groom & Nordberg, Chtd., Washington, D.C., for petitioners-appellees.

Before POOLE, FERNANDEZ, and G. NELSON, Circuit Judges.

FERNANDEZ, Circuit Judge:

AMERCO and a number of its subsidiaries (AMERCO Group) purchased insurance policies from Republic Western Insurance Company (Republic) and deducted the premiums for income tax purposes. Republic was a subsidiary of AMERCO. The Commissioner of Internal Revenue (Commissioner) determined that because of the relationships among the parties the transactions did not constitute insurance. A notice of deficiency was issued by the Commissioner, and...

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