This opinion cited by 9 cases:

Liberty National Life Insurance Company v. United States , 600 F.2d 1106 ( 1979 )


Federal Life Insurance Company (Mutual) v. United States , 527 F.2d 1096 ( 1975 )


North American Life and Casualty Co. v. Commissioner of Internal Revenue , 533 F.2d 1046 ( 1976 )


Commissioner v. Standard Life & Accident Insurance , 97 S. Ct. 2523 ( 1977 )


United States v. Consumer Life Insurance Co. , 97 S. Ct. 1440 ( 1977 )


Bankers Union Life Ins. Co. v. Commissioner , 62 T.C. 661 ( 1974 )


North American Life & Casualty Co. v. Commissioner , 63 T.C. 364 ( 1974 )


Western Casualty & Surety Co. v. Commissioner , 65 T.C. 897 ( 1976 )


Midland Nat'l Life Ins. Co. v. Commissioner , 66 T.C. 550 ( 1976 )