Ohio National Life Insurance v. United States

Federal Circuit

Ohio National Life Insurance v. United States

807 F.2d 1577

Court of Appeals for the Federal Circuit·Decided December 31, 1986·No. Appeal No. 86-1280·Published

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.

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

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Opinion

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