Ohio National Life Insurance v. United States

Federal Circuit

Ohio National Life Insurance v. United States

807 F.2d 1577

CourtCourt of Appeals for the Federal Circuit

DecidedDecember 31, 1986

DocketAppeal No. 86-1280

StatusPublished

This text of 807 F.2d 1577 (Ohio National 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.

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Ohio National Life Insurance v. United States, 807 F.2d 1577 (Fed. Cir. 1986).

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Opinion

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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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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807 F.2d 1577, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ohio-national-life-insurance-v-united-states-cafc-1986.

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