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The NORTHWESTERN MUTUAL LIFE INSURANCE COMPANY, Appellee/cross-appellant v. The UNITED STATES, Appellant/cross-appellee
Opinions in this case
- Opinion
- Majority — Baldwin
- Majority — Baldwin
BALDWIN, Circuit Judge.
This appeal is from a decision of the United States Claims Court, holding that certain insurance company state income taxes are deductible under 26 U.S.C. § 804(c), and granting plaintiff's motion for partial summary judgment.
The parties’ arguments are thoroughly treated in the lower court’s opinion in consolidated cases numbered 441-80T and 125-82T, dated March 7, 1985, 7 Cl.Ct. 501 (1985). We affirm on the basis of that opinion.
AFFIRMED.