Northwestern Mutual Life Insurance v. United States (795 F.2d 74, 1986)

United States Court of Appeals for the Federal Circuit 1986-07-15

Internal Revenue Code

Citations

Full opinion text

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.