meaning of AMERCO v. Commissioner

AMERCO v. Commissioner meaning in Insurance Dictionary

One of three situations decided in January 1991 in which premiums paid to wholly possessed insurance firms were deemed deductible costs. Significant not related business, among other examinations, had been critical. [96 T.C. 18 (1991), aff'd, 979 F.2d 162 (9th Cir. 1992)]. See also Sears; Harper Group.