1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 188 (1985)
 

MODERN SECURITY LIFE INSURANCE COMPANY v. COMMISSIONER

Docket No. 31186-84.

51 T.C.M. 188 (1985)

T.C. Memo. 1985-629

Modern Security Life Insurance Company, Successor in Interest to Dynamic Security Life Insurance Company v. Commissioner.

United States Tax Court.

Filed December 30, 1985.

Attorney(s) appearing for the Case

Raymond Turner, for the petitioner. Gary A. Benford, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

This case was assigned to Special Trial Judge Daniel J. Dinan for the purpose of hearing the parties' cross motions for summary judgment, pursuant to the provisions of section 7456(c) and (d)1 and Delegation Order No. 8, 81 T.C. XXV (1983). After a review of the record, we agree with and adopt his opinion which is set forth below.

Opinion of the Special Trial Judge

DINAN, Special...

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