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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.

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