Legal Opinion
American Family Mutual Insurance v. United States
District Court, W.D. Wisconsin
Decided July 11, 2005No. 04-C-0764-CPublishedCited by 1 opinion
1Opinion of the Court
OPINION AND ORDER
CRABB, District Judge.
This is a civil action to recover alleged overpayments of federal income tax collected from plaintiff American Family Mutual Insurance Company for its taxable years ending December 31, 1987, 1988 and 1989. The dispute between the parties is a limited one concerning the proper treatment for tax purposes of plaintiffs income from premiums. Property and casualty insurers such as plaintiff account for their earned premium income by computing the increase in the current year’s “unearned premiums” (premiums collected when a policy is sold but considered not…
2Cases cited10 opinions
- Watt v. AlaskaSupreme Court of the United States · 1981
- Graff Chevrolet Company v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Commissioner v. Standard Life & Accident InsuranceSupreme Court of the United States · 1977
- Dearborn Gage Co. v. CommissionerUnited States Tax Court · 1967
- Suzy's Zoo (R) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
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3Cited by1 opinion
- Liberty Mutual Insurance v. United StatesDistrict Court, D. Massachusetts · 2008