Legal Opinion

Home Mutual Insurance Company, Cross v. Commissioner of Internal Revenue, Cross

Court of Appeals for the Seventh Circuit

Decided December 23, 1980No. 79-1602, 79-1603Published

1Opinion of the Court

639 F.2d 333

80-1 USTC P 9392, 81-1 USTC P 9127

HOME MUTUAL INSURANCE COMPANY, Petitioner-Appellee, Cross Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant,

Cross Appellee.

Nos. 79-1602, 79-1603.

United States Court of Appeals,

Seventh Circuit.

Argued Oct. 24, 1979.

Decided April 29, 1980.

Argued En Banc Nov. 13, 1980.

Opinion on Rehearing en banc Dec. 23, 1980.

Gary R. Allen, and David English, Dept. of Justice, Tax Div., Washington, D. C., for Com'r of Internal Revenue.

John F. Emanuel, Milwaukee, Wis., for Home Mut. Ins. Co.

Before CASTLE, Senior Circuit Judge, and PELL and TONE,…

Also in this document: Concurring in part, dissenting in part · Pell; Per curiam; Concurrence; Concurring in part, dissenting in part · Fairchild; Concurring in part, dissenting in part · Pell.

2Cases cited49 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  3. Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
  4. United States v. CorrellSupreme Court of the United States · 1967
  5. Dobson v. CommissionerSupreme Court of the United States · 1944

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