What Does Sears V Commissioner Mean?

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What does Sears V Commissioner mean? Read on to discover the definition & meaning of the term Sears V Commissioner - to help you better understand the language used in insurance policies.

Sears V Commissioner

Sears V Commissioner

One of three cases decided in January 1991 in which premiums paid to wholly owned insurance companies were deemed deductible expenses. Substantial unrelated business, among other tests, was critical. [96 T.C. 61 (1991, aff'd in part, rev'd in part, 972 F.2d 858 (7th Cir. 1992).]

We hope the you have a better understanding of the meaning of Sears V Commissioner.

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