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HARCO HOLDINGS, INC. v. U.S.

No. 91-1387.

977 F.2d 1027 (1992)

HARCO HOLDINGS, INCORPORATED, and subsidiaries, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided July 24, 1992.

As Amended on Denial of Rehearing November 9, 1992.

Attorney(s) appearing for the Case

Glen H. Kanwit (argued), Richard Bromley, Michael R. Schlessinger, Hopkins & Sutter, Chicago, Ill., for plaintiff-appellant.

Fred Foreman, U.S. Atty., Crim. Div., Chicago, Ill., Gary R. Allen, David I. Pincus, Robert W. Metzler (argued), Gerald C. Miller, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for defendant-appellee.

Before CUDAHY, POSNER and COFFEY, Circuit Judges.

CUDAHY, Circuit Judge.

Life insurance companies receive favorable treatment under the Internal Revenue Code. To qualify for such favorable treatment, an insurance company must meet statutory criteria that measure how much of the company's business is life insurance. In 1978, the tax year in question, the qualification test was codified at 26 U.S.C. § 801 (1978 Supp.).1 We are called upon to interpret a small portion of the statute...

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