Legal Cases

Harper v.Commissioner

Humana Inc. Flow Chart

Guy Helvering v. Edyth Le Gierse and Bankers Trust Company

Ocean Drilling & Exploration Company v. United

Securitas Holdings, Inc. and Subsidiaries, Petitioner v. Commissioner of Internal Revenue, Respondent

Rent-A-Center, Inc. and Affiliated Subsidiaries, Petitioners v. Commissioner of Internal Revenue, Respondent

Humana, Inc. v. Commissioner 1 881 F.2d 247 (6th Cir. 1989) United States Court of Appeals for the Sixth Circuit Humana Inc., Petitioner-Appellant, v. Commissioner of Internal Revenue Respondent-Appellee – In this landmark case, the Service lost its “economic family” argument

Sears, Roebuck & Co. v. Commissioner 972 F.2d 858 (7th Cir. 1992) United States Court of Appeals, Seventh Circuit

Ocean Drilling & Exploration Co. v. 988 F.2d 1135 (Fed.Cir. 1993) United States Court of Appeals, Federal Circuit

Connecticut General Life Insurance Co. v. Johnson, Treasurer of California. No. 316. Supreme Court of the United States

Susan Combs, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, Appellants v.STP Nuclear Operating Company, Appellee