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ATLAS INSURANCE COMPANY v. UNITED STATES

No. 21372.

338 F.2d 334 (1964)

ATLAS INSURANCE COMPANY and B. Maultsby Waller, Receiver for Atlas Insurance Company, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

November 6, 1964.

Attorney(s) appearing for the Case

Hugh Maddox, John P. Kohn, Montgomery, Ala., for appellants.

Karl Schmeidler, Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Dept. of Justice, Richard M. Roberts, Act. Asst. Atty. Gen., Washington, D. C., Ben Hardeman, U. S. Atty., Montgomery, Ala., Melva M. Graney, Dept. of Justice, Washington, D. C., Rodney R. Steele, Asst. U. S. Atty., of counsel, for respondent.

Before RIVES, WISDOM and BELL, Circuit Judges.

PER CURIAM:

Atlas Insurance Company was placed in an Alabama state court receivership in July 1957. Creditors claims totaling $958,608.25 were filed against the company, of which $308,014.96 were disallowed by the state court as having been untimely filed. The receiver filed income tax returns for Atlas claiming a total net operating loss of $689,306.78 for the years 1958, 1959, and 1960, and sought to carry these losses back to the years 1955-1957, thereby eliminating...

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