GIBSON, District Judge.
This matter came on for trial before the Court without a jury on November 20-21, 1961 on a complaint filed by plaintiff by which plaintiff seeks a refund on its corporate income taxes paid by it for the taxable years of 1956, 1957, and 1958. The sole issue in the case is whether certain amounts deducted by plaintiff as ordinary and necessary business expenses qualified as such and were "insurance premiums" as defined by Section 162 of the Internal...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.