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.