OHIO NAT. LIFE INS. CO. v. U.S.

Nos. 89-3888, 89-3889.

922 F.2d 320 (1990)

The OHIO NATIONAL LIFE INSURANCE COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided December 20, 1990.


Attorney(s) appearing for the Case

Joseph M. Fischer, Stuart G. Summers, Ohio Nat. Life Ins. Co., Cincinnati, Ohio, Michael F. Kelleher (argued), John P. McAllister, William F. Hanrahan, Groom & Nordberg, Washington, D.C., for plaintiff-appellee.

Charles M. Greene, U.S. Dept. of Justice, Tax Div., Washington, D.C., Gerald L. Kaminski, Asst. U.S. Atty., Cincinnati, Ohio, Gary R. Allen, Acting Chief, David English Carmack, Robert W. Metzler (argued), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for defendant-appellant.

Before KEITH and JONES, Circuit Judges, and ENGEL, Senior Circuit Judge.


ENGEL, Senior Circuit Judge.

The United States appeals from a judgment entered in the district court in favor of plaintiff Ohio National Life Insurance Company ("Ohio National"). The district court granted Ohio National the sum of $653,764.17 and statutory interest as presented in the stipulated amount of taxes which it had overpaid during the calendar years 1976, 1977 and 1978. The only question before the district court and on appeal is whether Ohio National's suit...

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