Legal Opinion
United Fire Insurance Company v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided July 19, 1985No. 84-1761PublishedCited by 17 opinions
1Opinion of the Court
ESCHBACH, Circuit Judge.
This is an appeal by the Commissioner of Internal Revenue from the decision of the Tax Court that United Fire Insurance Company qualified as a life insurance company, within the meaning of § 801(a) (now § 816(a)) of the Internal Revenue Code, during the years 1973, 1974, and 1975, 81 T.C. 368 (1983). We affirm. 1
I
United Fire Insurance Co. (“United”) is a stock fire and casualty insurance corporation organized under New York law, with its principal place of business in Chicago, Illinois. In the early 1970’s United began to expand its business by issuing-policies of…
2Cases cited8 opinions
- John Manocchio v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Helvering v. Oregon Mutual Life InsuranceSupreme Court of the United States · 1940
- Alinco Life Insurance Company v. The United StatesUnited States Court of Claims · 1967
- John F. Foulkes and Joyce A. Foulkes v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
- Economy Finance Corp. v. United StatesCourt of Appeals for the Seventh Circuit · 1974
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Liskowitz v. AstrueCourt of Appeals for the Seventh Circuit · 2009
- Charles PRINCE, Plaintiff-Appellant, v. Louis W. SULLIVAN, M.D., Secretary of Health and Human Services, Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1991
- Janet Klein v. Rush-Presbyterian-St. Luke's Medical CenterCourt of Appeals for the Seventh Circuit · 1993
- Albert LAUER, Jr., Plaintiff-Appellant, v. Otis R. BOWEN, Secretary of Health and Human Services, Defendant-AppelleeCourt of Appeals for the Seventh Circuit · 1987
- Merit Life Insurance Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1988
12 more not listed; retrieve them via the Exa API.