TX Med Assn Ins v. USA, No. 05-51619 (5th Cir. 2006)

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United States Court of Appeals Fifth Circuit F I L E D IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT September 13, 2006 Charles R. Fulbruge III Clerk No. 05-51619 TEXAS MEDICAL ASSOCIATION INSURANCE TRUST, Plaintiff-Appellant, versus UNITED STATES OF AMERICA, Defendant-Appellee. Appeal from the United States District Court for the Western District of Texas _________________________________________________________ Before JONES, Chief Judge, REAVLEY and PRADO, Circuit Judges. PER CURIAM: Taxpayer Texas Medical Association Insurance Trust appeals the district court s summary judgment dismissal of its claim for refund based on the deductibility of premium expenses against proceeds from the sale of stock it received as the result of the demutualization of the Prudential insurance company, pursuant to 26 U.S.C. § 277(a). For the reasons stated in the district court s opinion, Texas Med. Ass n Ins. Trust v. United States, 391 F. Supp. 2d 529 (W.D. Tex. 2005), the judgment is affirmed. AFFIRMED. 2

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