# Amerco v. Commissioner

> United States Tax Court · January 24, 1991 · 96 T.C. 18

URL: https://www.frixlaw.com/law-library/cases/4486515

## Case

- **Full name:** AMERCO and Subsidiaries, and Republic Western Insurance Company v. Commissioner of Internal Revenue, Respondent AMERCO and Subsidiaries v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** January 24, 1991
- **Citations:** 96 T.C. 18; 96 T.C. No. 3; 1991 U.S. Tax Ct. LEXIS 3
- **Precedential status:** Published
- **Opinion:** Dissent by Whalen
- **Judges:** Korner,Nims,Shields,Hamblen,Cohen,Swift,Jacobs,Gerber,Wright,Parr,Colvin,Halpern,Wells,Ruwe,Whalen,Chabot
- **Cited by:** 47 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4486515

## How later opinions describe it (automated extraction)

- holding that risk-shifting and risk- distributing “are necessary to the existence of insurance”
- noting that the four factors are not independent or exclusive but establish a framework for determining “the existence of insurance for Federal tax purposes”

## Opinion text

WHALEN, J., dissenting: I respectfully dissent from the majority opinion in this case for the reasons stated in the “payments to insurance company subsidiary” segment of my dissenting opinion in Sears, Roebuck & Co. and Affiliated Corps, v. Commissioner, 96 T.C. 61 (1991), docket No. 2165-89, released today.
CHABOT and PARKER, J.J., agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4486515. Public record. Not legal advice.