Northwestern Mutual Life Insurance v. United States

Federal Circuit

Northwestern Mutual Life Insurance v. United States

795 F.2d 74

Court of Appeals for the Federal Circuit·Decided July 15, 1986·No. Appeal Nos. 85-2755, 85-2810·Published

Opinion

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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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.

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

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Opinion

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