Cologne Life Reinsurance Co. v. Commissioner
United States Tax Court
Held, the deduction provided by sec. 809(d)(5), I.R.C. 1954, is applicable to P's risk premium reinsurance.
1Opinion of the Court
Cologne Life Reinsurance Company, Petitioner v. Commissioner of Internal Revenue, Respondent
Cologne Life Reinsurance Co. v. Commissioner
Docket No. 10337-81
United States Tax Court
80 T.C. 859; 1983 U.S. Tax Ct. LEXIS 84; 80 T.C. No. 45;
May 12, 1983, Filed
Decision will be entered under Rule 155.
Held, the deduction provided by sec. 809(d)(5), I.R.C. 1954, is applicable to P's risk premium reinsurance.
Carolyn P. Chiechi, Francis M. Gregory, Jr., Michael A. Bell, and Dennis L. Allen, for the petitioner.
Evelyn E. Small, for the respondent.
Whitaker, Judge.
WHITAKER
OPINION
Respondent determined…
2Cases cited12 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- United States v. Consumer Life Insurance Co.Supreme Court of the United States · 1977
- Alinco Life Insurance Company v. The United StatesUnited States Court of Claims · 1967
- Service Bolt & Nut Co. Profit Sharing Trust v. CommissionerUnited States Tax Court · 1982
- Warrensburg Bd. & Paper Corp. v. CommissionerUnited States Tax Court · 1981
7 more not listed; retrieve them via the Exa API.