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AMERCO v. Commissioner

AMERCO v. Commissioner is one of three cases decided in January 1991 in which premiums paid to wholly owned insurance companies were deemed deductible expenses.

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Substantial unrelated business, among other tests, was critical. (96 T.C. 18 (1991), aff'd, 979 F.2d 162 (9th Cir. 1992))

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