EQUITABLE LIFE INSURANCE COMPANY OF IOWA v. UNITED STATES

No. 17784.

340 F.2d 9 (1965)

EQUITABLE LIFE INSURANCE COMPANY OF IOWA and Bankers Life Company, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied February 9, 1965.


Attorney(s) appearing for the Case

Ross H. Sidney of Austin, Grefe & Sidney, Des Moines, Iowa, made argument for appellants and filed brief with J. R. Austin and Thomas W. Carpenter of Austin, Grefe & Sidney, Des Moines, Iowa.

Harry Marselli, Atty., Tax Division, Dept. of Justice, Washington, D. C., made argument for appellee and Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, and Edward L. Rogers, Attys., Dept. of Justice, Washington, D. C., and also Donald A. Wine, U.S. Atty., Des Moines, Iowa, were on the brief.

Before VOGEL, MATTHES and RIDGE, Circuit Judges.


MATTHES, Circuit Judge.

This action was filed jointly by Equitable Life Insurance Company of Iowa and Bankers Life Company for the purpose of recovering a portion of the amount of income taxes paid by them for the years 1956 and 1957.1 The District Court denied recovery, 232 F.Supp. 150 (1964), and from the judgment dismissing the action Equitable and Bankers appealed. Both appellants were incorporated...

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