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Harper Group V Commissioner

Harper Group v. Commissioner

Definition

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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