Legal Opinion
Stearns-Roger Corp., Inc. v. United States
District Court, D. Colorado
Decided January 10, 1984No. Civ. A. 81-C-2046PublishedCited by 17 opinions
1Opinion of the Court
AMENDED MEMORANDUM OPINION AND ORDER
CARRIGAN, District Judge.
In November 1974, the plaintiff, StearnsRoger Corporation (Stearns-Roger), incorporated a captive insurance company, Glendale Insurance Company (Glendale). For the tax years 1974 through 1978, StearnsRoger deducted, as business expenses for federal income tax purposes, $6,042,515.80 in insurance premiums it paid to Glendale: The Internal Revenue Service (IRS) subsequently audited Stearns-Roger and disallowed the deductions. Plaintiff paid the asserted taxes attributable to the disallowed deductions, then filed this suit seeking…
2Cases cited12 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Langdon L. Skarda, Carolyn A. Skarda, Lynell G. Skarda, Kathryn B. Skarda, Cash T. Skarda and Annabel S. Skarda v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1957
- Bobsee Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1969
7 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Clougherty Packing Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Humana Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Clougherty Packing Co. v. CommissionerUnited States Tax Court · 1985
- Sears, Roebuck & Co. v. CommissionerUnited States Tax Court · 1991
- Gulf Oil Corp. v. CommissionerUnited States Tax Court · 1987
12 more not listed; retrieve them via the Exa API.