1. Home
  2. Browse Decisions
  3. T.C.
  4. 63 T.C.
  5. 63 T.C. 364 (1974)
 

NORTH AMERICAN LIFE & CASUALTY CO. v. COMMISSIONER

Docket No. 4840-69.

63 T.C. 364 (1974)

NORTH AMERICAN LIFE AND CASUALTY COMPANY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 17, 1974.

Attorney(s) appearing for the Case

Edward G. Hearn and Michael J. Cuddy, for the petitioner.

Robert F. Cunningham, for the respondent.

WILES, Judge:

Respondent determined deficiencies in the income tax of petitioner for the years and in the amounts as follows:

    Year                        Deficiency

    1960 --------------------    $3,053.38
    1961 --------------------   121,168.00
    1963 --------------------    22,757.00

Some of the issues have been settled by the parties. The issues remaining for decision are:

(1) Whether petitioner...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases