Legal Opinion
North American Life and Casualty Co. v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 14, 1976No. 75-1380PublishedCited by 12 opinions
1Opinion of the Court
GIBSON, Chief Judge.
This is an appeal from a decision of the United States Tax Court 1 overturning the Commissioner of Internal Revenue’s disallowance of deductions taken by the taxpayer, North American Life and Casualty Co., for commission expenses attributable to premiums deferred and uncollected during the tax years 1961 and 1963. Taxpayer, a stock plan life, accident and health insurance company, qualified for treatment as a life insurance company under the Life Insurance Company Income Tax Act of 1959, 26 U.S.C. §§ 801-820 (Supp. V, 1959-63), amending the Internal Revenue Code of 1954…
2Cases cited17 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- Schulde v. CommissionerSupreme Court of the United States · 1963
- Daniel D. And Agnes H. Palmer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1975
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
12 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Lawrence Keasler and Keasler Body Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- First Charter Financial Corp., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the First Circuit · 1982
- Commissioner v. Standard Life & Accident InsuranceSupreme Court of the United States · 1977
- Washington Energy Company v. United StatesCourt of Appeals for the Federal Circuit · 1996
- North Cent. Life Ins. Co. v. CommissionerUnited States Tax Court · 1989
7 more not listed; retrieve them via the Exa API.