ATLAS LIFE INSURANCE COMPANY, Appellant,
v.
UNITED STATES of America, Appellee.
United States Court of Appeals Tenth Circuit.https://leagle.com/images/logo.png
May 25, 1964.
May 25, 1964.
Attorney(s) appearing for the Case
Norris Darrell, New York City (Dickson M. Saunders, Byron V. Boone, Tulsa, Okl., Thomas C. Thompson, Jr., Washington, D. C., M. Bernard Aidinoff and Kendyl K. Monroe, New York City, on brief), for appellant.
Daniel B. Goldberg, New York City, amici curiæ: John Anderson, Jr., Governor of the State of Kansas and Chairman of the Governors' Conference; John J. O'Connell, Atty. Gen. of the State of Washington and President of the National Association of Attorneys General; John F. Collins, Mayor of Boston and President of the American Municipal Association; John J. Gunther, General Counsel of the United States Conference of Mayors; C. Beverly Briley, Nashville, Tenn., County Mayor of the Metropolitan District Government of Nashville-Davidson County, Tennessee, and C. D. Ward, Washington, D. C., for the National Association of Counties; Fred W. Aley, City Atty., Wichita, Kan., President, and Charles S. Rhyne, General Counsel, of the National Institute of Municipal Law Officers; Louis L. Goldstein, Comptroller of the State of Maryland, for the National Association of State Auditors, Comptrollers and Treasurers; Mitchell Wendell, Counsel to the Council of State Governments, Washington, D. C.; Spencer M. Williams, County Counsel, of Santa Clara County, California and President of the National Association of County Civil Attorneys; Daniel B. Goldberg, General Solicitor of The Port of New York Authority, Counsel for the Municipal Finance Officers Association and Secretary of the Conference on State Defense (Charles E. Norman, City Atty., Tulsa, Okl., and Michael S. Zarin, New York City, Attorney, The Port of New York Authority were with them on brief).
Peyton Ford, Washington, D. C., and Devereaux F. McClatchey, Atlanta, Ga., filed a brief as Amicus Curiae of the National Association of Life Companies.
John B. Jones, Jr., (Louis F. Oberdorfer, Lee A. Jackson and Gilbert E. Andrews, Jr., Washington, D. C., on brief), for appellee.
Before MURRAH, Chief Judge, and BREITENSTEIN and HILL, Circuit Judges.
United States Court of Appeals Tenth Circuit.
MURRAH, Chief Judge.
The taxpayer, a life insurance company, appeals from a judgment of the District Court (Atlas Life Insurance Co. v. United States of America, D.C., 216 F.Supp. 457), denying refund of income taxes paid by it, pursuant to The Life Insurance Company Income Tax Act of 1959. 26 U.S.C. § 801 et seq. The Act imposes a tax at ordinary corporate rates upon "life insurance company taxable income" (§ 802(a...
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