THE NORTHWESTERN MUTUAL LIFE INSURANCE COMPANY, APPELLEE/CROSS-APPELLANT,

v.

THE UNITED STATES, APPELLANT/CROSS-APPELLEE

Fed. Cir. | 1986-07-15

Nos. Appeal Nos. 85-2755, 85-2810

795 F.2d 74 United States Court of Appeals for the Federal Circuit (1986) Positive Treatment

Cited by 4 cases

Opinion of the Court

BALDWIN, Circuit Judge.

This appeal is from a decision of the United States Claims Court, holding that certain insurance company state income taxes are deductible under 26 U.S.C. § 804(c), and granting plaintiff's motion for partial summary judgment.

The parties’ arguments are thoroughly treated in the lower court’s opinion in consolidated cases numbered 441-80T and 125-82T, dated March 7, 1985, 7 Cl.Ct. 501 (1985). We affirm on the basis of that opinion.

AFFIRMED.

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Citator

Cited By

Lutheran Mut. Life Ins. Co. v. United States, 816 F.2d 376 (8th Cir. 1987)
Liberty Nat'l Life Ins. Co. v. United States, 816 F.2d 1520 (11th Cir. 1987)

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THE NORTHWESTERN MUTUAL LIFE INSURANCE COMPANY, APPELLEE/CROSS-APPELLANT, v. THE UNITED STATES, APPELLANT/CROSS-APPELLEE

AFFIRMED.

Cases With Similar Vibessemantic neighbors from the corpus

Citator

Cited By

THE NORTHWESTERN MUTUAL LIFE INSURANCE COMPANY, APPELLEE/CROSS-APPELLANT,

v.

THE UNITED STATES, APPELLANT/CROSS-APPELLEE