THE OHIO NATIONAL LIFE INSURANCE COMPANY, APPELLANT,
v.
THE UNITED STATES, APPELLEE
THE OHIO NATIONAL LIFE INSURANCE COMPANY, APPELLANT,
THE UNITED STATES, APPELLEE
807 F.2d 1577
United States Court of Appeals for the Federal Circuit (1986)
Negative Treatment
Cited by 12 cases
Opinion of the Court
PER CURIAM.
The final judgment of the United States Claims Court, Ohio National Life Insurance Co. v. United States, 11 Cl.Ct. 477 (Cl.Ct.1986), held that certain expenses incurred in 1974 and 1975 by the Ohio National Life Insurance Company were not deductible as “investment expenses” under 26 U.S.C. § 804(c)(1) but were deductible as “other deductions” under 26 U.S.C. § 809(d)(ll). On the basis of the opinion of the Claims Court, the said judgment is affirmed.
AFFIRMED.
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