Humana v. Commissioner
Humana v. Commissioner is a 1989 tax case won by taxpayers establishing deductibility of premiums paid by or for brother/sister subsidiaries to a captive insurance subsidiary.
Humana v. Commissioner
Humana v. Commissioner is a 1989 tax case won by taxpayers establishing deductibility of premiums paid by or for brother/sister subsidiaries to a captive insurance subsidiary.
Additional Information
Parent premiums were still not deemed deductible, however. [881 F.2d 247 (6th Cir. 1989).]
