OCCIDENTAL LIFE INSURANCE CO. OF CAL. v. UNITED STATES

No. 62-332.

250 F.Supp. 130 (1965)

OCCIDENTAL LIFE INSURANCE COMPANY OF CALIFORNIA, a California corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. California, Central Division.

December 14, 1965.


Attorney(s) appearing for the Case

O. L. Frost, Jr., John G. Gemmill, Robert M. Sweet, Stanley Abrams, Forster, Gemmill & Farmer, Los Angeles, Cal., for plaintiff.

Manuel L. Real, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Division, Martin B. Cowan, Atty., Dept. of Justice, Los Angeles, Cal., for defendant.


CURTIS, District Judge.

This is a suit for the refund of federal income taxes and interest for the taxable years 1954 and 1955. Jurisdiction is conferred upon this court by Title 28 U.S.C.A. 1340 and 1346(a) (1).

Plaintiff is a stock life insurance company, organized under the laws of the State of California, its principal place of business being in Los Angeles. During the calendar years in question, it was engaged in the insurance business in the United States...

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