This opinion cited by 6 cases:

Modern American Life Ins. Co. v. Commissioner , 92 T.C. 1230 ( 1989 )

• United States Tax Court |   Thursday, June 8, 1989 |   Cited 0 times

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Anchor Nat'l Life Ins. Co. v. Commissioner , 93 T.C. 382 ( 1989 )

• United States Tax Court |   Thursday, September 28, 1989 |   Cited 0 times

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Merit Life Insurance Company v. Commissioner of Internal Revenue , 853 F.2d 1435 ( 1988 )

• Court of Appeals for the Seventh Circuit |   Thursday, August 11, 1988 |   Cited 0 times

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Unum Corp. v. United States , 929 F. Supp. 15 ( 1996 )

• District Court, D. Maine |   Thursday, May 23, 1996 |   Cited 0 times

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Brown v. Commissioner , 693 F.3d 765 ( 2012 )

• Court of Appeals for the Seventh Circuit |   Tuesday, September 11, 2012 |   Cited 0 times

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North Cent. Life Ins. Co. v. Commissioner , 92 T.C. 254 ( 1989 )

• United States Tax Court |   Monday, February 6, 1989 |   Cited 0 times

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