AMERCO v. Commissioner
AMERCO v. Commissioner is one of three cases decided in January 1991 in which premiums paid to wholly owned insurance companies were deemed deductible expenses.
AMERCO v. Commissioner
AMERCO v. Commissioner is one of three cases decided in January 1991 in which premiums paid to wholly owned insurance companies were deemed deductible expenses.
Additional Information
Substantial unrelated business, among other tests, was critical. (96 T.C. 18 (1991), aff'd, 979 F.2d 162 (9th Cir. 1992))
