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

No. 21039.

385 F.2d 1 (1967)

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

United States Court of Appeals Ninth Circuit.

October 26, 1967.

Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Atty., Martin Goldblum, Atty., Tax Div., Dept. of Justice, Washington, D. C., William M. Byrne, Jr., U. S. Atty., Los Angeles, Cal., for appellant.

John G. Gemmill, Forster, Gemmill & Farmer, Los Angeles, Cal., for appellee.

Before JERTBERG, BROWNING, and ELY, Circuit Judges.

ELY, Circuit Judge:

The Government appeals from a District Court judgment which awarded taxpayer a refund of federal income taxes for the taxable years 1954 and 1955.1 Suit was instituted by the taxpayer pursuant to 28 U.S.C. § 1346(a) (1) after its claims for refund had been rejected. Our jurisdiction rests upon 28 U.S.C. § 1291.

The taxpayer is a stock life insurance company. For taxable years beginning in 1954, such...

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