Northwestern Mutual Life Insurance v. United States

Federal Circuit

Northwestern Mutual Life Insurance v. United States

795 F.2d 74

CourtCourt of Appeals for the Federal Circuit

DecidedJuly 15, 1986

DocketAppeal Nos. 85-2755, 85-2810

StatusPublished

This text of 795 F.2d 74 (Northwestern Mutual Life Insurance v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Federal Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

Pincite

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Cite This Page — Counsel Stack

Bluebook (online)

795 F.2d 74, Counsel Stack Legal Research, https://law.counselstack.com/opinion/northwestern-mutual-life-insurance-v-united-states-cafc-1986.

Opinion

Related

Cite This Page — Counsel Stack