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"Captive Insurance Companies: Do They Provide Insurance"    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
NZI Bank Ltd v Euro-National Corporation Ltd	[1992] NZCA 312; [1992] 3 NZLR 528	Court of Appeal of New Zealand	New Zealand	12 Jun 1992	NZLII		38
"Securing a Deduction for Payments to Captive Insurance Companies : Crawford Shows the Way"	(1988) 66 Taxes The Tax Magazine 374	Taxes: The Tax Magazine	United States	circa 1988	HeinOnline		1
[1987] 1 CTC 55	[1987] 1 CTC 55		Canada	circa 1987			1
"Analysing the Tax Deductibility of Premiums Paid to Captive Insurers"	(1986) 53 Journal of Risk and Insurance 85	Journal of Risk and Insurance	United States	circa 1986			1
Marac Life Assurance Ltd v Commissioner of Inland Revenue	[1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385		New Zealand	circa 1986	LexisNexis		85
Stearns-Roger Corporation v United States	774 F2d 414; 56 AFTR2d 85-6099	United States Court of Appeals, Tenth Circuit	United States	30 Sep 1985	WorldLII		8
[1985] 1 CTC 142	[1985] 1 CTC 142		Canada	circa 1985			1
Mills v Dowdall	[1983] NZLR 154; (1983) 2 NZFLR 210		New Zealand	circa 1983	LexisNexis		57
Carnation Co v Commissioner of Internal Revenue	640 F2d 1010; 81-1 USTC 9263	United States Court of Appeals, Ninth Circuit	United States	13 May 1981	WorldLII		12
Re Securitibank Ltd (No 2)	[1978] 2 NZLR 136		New Zealand	circa 1978	LexisNexis		80
Snook v London and West Riding Investments Ltd	[1967] EWCA Civ J0117-1; [1967] 2 QB 786; [1967] 1 All ER 518; [1967] 2 WLR 1020	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	circa 1967	BAILII		529
Commissioner of Internal Revenue v Treganowan	183 F2d 288	United States Court of Appeals, Second Circuit	United States	1 May 1950	WorldLII		13
Helvering v Le Gierse	312 US 531; (1941) 41-1 USTC 10; 85 L Ed 996; 61 SCt 646	United States Supreme Court	United States	3 Mar 1941	WorldLII		42
[1897] AC 22	[1897] AC 22		United Kingdom	circa 1897	LexisNexis / Westlaw		1
Beech-Aircraft Corporation v United States	84-2 USTC 9803		United States				1
769 f2d 196	769 F2d 196		United States		Westlaw		1
Crawford Fitting Co v United States	606 FSupp 136		United States		Westlaw		3
Humana Inc and Subsidiaries v Commissioner	88 Tax Cas 188		United Kingdom				1
Clougherty Packing Co v Commissioner	84 Tax Cas 948		United Kingdom				6
Carnation Co v Commissioner	71 Tax Cas 400		United Kingdom				5
"The New York Stock Exchange Gratuity Fund: Insurance That Isn't Insurance"	59 Yale Law Journal 780	Yale Law Journal	United States		HeinOnline / Westlaw		6
2 KB 658	2 KB 658		United Kingdom		LexisNexis / Westlaw		36