Case Name: The OHIO NATIONAL LIFE INSURANCE COMPANY, Appellant, v. The UNITED STATES, Appellee
Court: United States Court of Appeals for the Federal Circuit
Jurisdiction: United States
Decision Date: 1986-12-31
Citations: 807 F.2d 1577
Docket Number: Appeal No. 86-1280
Parties: The OHIO NATIONAL LIFE INSURANCE COMPANY, Appellant, v. The UNITED STATES, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 807
Pages: 1577–1577

Head Matter:
The OHIO NATIONAL LIFE INSURANCE COMPANY, Appellant, v. The UNITED STATES, Appellee.
Appeal No. 86-1280.
United States Court of Appeals, Federal Circuit.
Dec. 31, 1986.
Michael F. Kelleher, Groom & Nordberg, Chartered, of Washington, D.C., argued for appellant. With him on the brief were John P. McAllister and Susan E. Clark. Stuart G. Summers, Vice President and General Counsel, Ohio Nat. Life Ins. Co., of Cincinnati, Ohio, of counsel and Alan R. Vogeler and Susan G. Faller, Frost & Jacobs, of Cincinnati, Ohio, of counsel.
David Pincus, Tax Div., Dept, of Justice, of Washington, D.C., argued for appellee. With him on the brief were Roger M. Olsen, Asst. Atty. Gen., Michael L. Paup and Gary R. Allen, Washington, D.C.
Before MARKEY, Chief Judge, BALDWIN, Senior Circuit Judge, and SMITH, Circuit Judge.

Opinion:
PER CURIAM.
The final judgment of the United States Claims Court, Ohio National Life Insurance Co. v. United States, 11 Cl.Ct. 477 (Cl.Ct.1986), held that certain expenses incurred in 1974 and 1975 by the Ohio National Life Insurance Company were not deductible as "investment expenses" under 26 U.S.C. § 804(c)(1) but were deductible as "other deductions" under 26 U.S.C. § 809(d)(ll). On the basis of the opinion of the Claims Court, the said judgment is affirmed.
AFFIRMED.