Legal Opinion
Home Group, Inc. v. Commissioner
Court of Appeals for the Second Circuit
Decided May 11, 1989No. 901, Docket 88-4155PublishedCited by 6 opinions
1Opinion of the Court
TIMBERS, Circuit Judge:
Appellant The Home Group, Inc.1 appeals from a decision entered August 24, 1988 in *378the United States Tax Court, Joel Gerber, Judge,2 which determined deficiencies total-ling $20,974,856 for the tax years 1968, 1969 and 1970 in the federal income taxes of the corporate taxpayer.
Home is a property and casualty insurer which issues through its agents insurance policies, the premiums on which are payable in installments (“deferred premium installment insurance policies”). Home’s agents are entitled to commissions equal to a percentage of the premiums due on the policies…
2Cases cited16 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- Brown v. HelveringSupreme Court of the United States · 1934
- United States v. General Dynamics Corp.Supreme Court of the United States · 1987
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
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3Cited by6 opinions
- Frank Howard v. George Adkison and Henry JacksonCourt of Appeals for the Eighth Circuit · 1989
- TSR, Inc. v. CommissionerUnited States Tax Court · 1991
- Gerling Int'l Ins. Co. v. CommissionerUnited States Tax Court · 1992
- The Home Group, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Second Circuit · 1989
- Gerling Int'l Ins. Co. v. CommissionerUnited States Tax Court · 1992
1 more not listed; retrieve them via the Exa API.