Texas Medical Ass'n Insurance Trust v. United States
This text of 465 F.3d 169 (Texas Medical Ass'n Insurance Trust v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Taxpayer Texas Medical Association Insurance Trust appeals the district court’s summary judgment dismissal of its claim for refund based on the deductibility of premium expenses against proceeds from the sale of stock it received as the result of the demutualization of the Prudential insurance company, pursuant to 26 U.S.C. § 277(a). For the reasons stated in the district court’s opinion, Texas Med. Ass’n Ins. Trust v. United States, 391 F.Supp.2d 529 (W.D.Tex.2005), the judgment is affirmed.
AFFIRMED.
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465 F.3d 169, Counsel Stack Legal Research, https://law.counselstack.com/opinion/texas-medical-assn-insurance-trust-v-united-states-ca5-2006.