Legal Opinion
National Ass'n of Life Underwriters v. Commissioner
United States Tax Court
Decided August 5, 1992No. Docket No. 13612-90UnpublishedCited by 2 opinions
1Opinion of the Court
NATIONAL ASSOCIATION OF LIFE UNDERWRITERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
National Ass'n of Life Underwriters v. Commissioner
Docket No. 13612-90
United States Tax Court
T.C. Memo 1992-442; 1992 Tax Ct. Memo LEXIS 466; 64 T.C.M. (CCH) 379;
August 5, 1992, Filed
As Corrected August 17, 1992.
Decision will be entered under Rule 155.
For Petitioner: Joseph Greif and Leonard J. Henzke, Jr.
For Respondent: Dianne I. Crosby.
KORNER
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: By statutory notice of deficiency dated April 25, 1990, respondent determined…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- United States v. AndersonSupreme Court of the United States · 1926
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
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3Cited by2 opinions
- National Ass'n of Life Underwriters, Inc. v. CommissionerCourt of Appeals for the D.C. Circuit · 1994
- National Association Of Life Underwriters, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the D.C. Circuit · 1994