Legal Opinion
Beech Aircraft Corporation v. United States
Court of Appeals for the Tenth Circuit
Decided August 6, 1986No. 84-2658PublishedCited by 39 opinions
1Opinion of the Court
McWilliams, circuit judge.
Beech Aircraft Corporation, a Delaware corporation with its principal place of business in Wichita, Kansas, brought a tax refund suit against the United States in the United States District Court for the District of Kansas. On its income tax return for the fiscal year ending September 30, 1973, Beech claimed as an ordinary business deduction under § 162 of the Internal Revenue Code certain insurance premiums which it had paid Travel Air Insurance Company, Ltd. Beech Aircraft formed Travel Air in 1972 so that it could obtain products liability insurance from Travel…
2Cases cited14 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Helvering v. Le GierseSupreme Court of the United States · 1941
- Ritter v. Mutual Life Ins. Co. of NYSupreme Court of the United States · 1898
- Carnation Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
9 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- United States v. Baxter International, IncorporatedCourt of Appeals for the Eleventh Circuit · 2003
- Clougherty Packing Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Atchison, Topeka & Santa Fe Railway Co. v. Stonewall InsuranceSupreme Court of Kansas · 2003
- Humana Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1989
- Sears, Roebuck & Co. v. CommissionerUnited States Tax Court · 1991
34 more not listed; retrieve them via the Exa API.