Oklahoma State Union of Farmers Educational & Cooperative Union v. Commissioner
United States Tax Court
Held, petitioner is a mutual insurance company under sec. 821(a) and is taxable as such.
1Opinion of the Court
Oklahoma State Union of The Farmers Educational and Cooperative Union of America, Petitioner v. Commissioner of Internal Revenue, Respondent
Oklahoma State Union of Farmers Educational & Cooperative Union v. Commissioner
Docket No. 4584-74
United States Tax Court
68 T.C. 651; 1977 U.S. Tax Ct. LEXIS 73;
August 1, 1977, Filed
Decision will be entered under Rule 155.
Held, petitioner is a mutual insurance company under sec. 821(a) and is taxable as such.
Jon H. Trudgeon and Donald R. Philbin, for the petitioner.
Michael J. O'Brien, for the respondent.
Irwin, Judge.
IRWIN
Respondent determined the following…
2Cases cited14 opinions
- Theodore v. CommissionerUnited States Tax Court · 1962
- Order of R. Employees v. CommissionerUnited States Tax Court · 1943
- Holyoke Mut. Fire Ins. Co. v. CommissionerUnited States Tax Court · 1957
- Hanover Ins. Co. v. CommissionerUnited States Tax Court · 1976
- Mutual Fire, Marine & Inland Ins. Co. v. CommissionerUnited States Tax Court · 1947
9 more not listed; retrieve them via the Exa API.