Northwestern Mutual Life Insurance v. United States
U.S. Court of Appeals for the Federal Circuit
Northwestern Mutual Life Insurance v. United States, 795 F.2d 74 (Fed. Cir. 1986)
Northwestern Mutual Life Insurance v. United States
Opinion of the Court
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.
Reference
- Full Case Name
- The NORTHWESTERN MUTUAL LIFE INSURANCE COMPANY, Appellee/cross-appellant v. The UNITED STATES, Appellant/cross-appellee
- Status
- Published