AMERCO v. Commissioner
One of three cases decided in January 1991 in which premiums paid to wholly owned
insurance companies were deemed deductible expenses. Substantial unrelated business,
among other tests, was critical. [96 T.C. 18 (1991),
aff'd, 979 F.2d 162 (9th
Cir. 1992)]. See also Sears;
Harper Group.