# Harper Group v. Commissioner

> United States Tax Court · January 24, 1991 · 96 T.C. 45

URL: https://www.frixlaw.com/law-library/cases/4486522

## Case

- **Full name:** The Harper Group and Includible Subsidiaries v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** January 24, 1991
- **Citations:** 96 T.C. 45; 96 T.C. No. 4; 1991 U.S. Tax Ct. LEXIS 4
- **Precedential status:** Published
- **Opinion:** Dissent by Whalen
- **Judges:** Jacobs,Nims,Korner,Shields,Hamblen,Cohen,Swift,Gerber,Wright,Parr,Colvin,Halpern,Wells,Ruwe,Whalen,Chabot
- **Cited by:** 39 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/4486522

## How later opinions describe it (automated extraction)

- finding sufficient risk distribution where insurer insured numerous unrelated insureds even though the risks "were not statistically independent * * *, but rather were highly correlated"
- finding risk transfer where the insurer "not only was financially capable of satisfying claims made against it, but it in fact paid such claims"
- finding risk transfer where the insurer “not only was financially ca- pable of satisfying claims made against it, but in fact paid such claims”

## Opinion text

WHALEN, J., dissenting: I respectfully dissent from the majority opinion of 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 JJ., agree with this dissent.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4486522. Public record. Not legal advice.