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Amerco V Commissioner

AMERCO v. Commissioner

Definition

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)].

Related Terms

Sears 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. 61 (1991, aff'd in part, rev'd in part, 972 F.2d 858 (7th Cir. 1992).]

Harper Group 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. 45 (1991), aff'd, 979 F.2d 1341 (9th Cir. 1992).]

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