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AMERICAN BANKERS INSURANCE CO. OF FLORIDA v. UNITED STATES

No. 24801.

388 F.2d 304 (1968)

AMERICAN BANKERS INSURANCE COMPANY OF FLORIDA and American Bankers Life Assurance Company of Florida, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

January 29, 1968.

Attorney(s) appearing for the Case

Thomas B. DeWolf, Curtis L. Bader, Miami, Fla., Helliwell, Melrose & DeWolf, Miami, Fla., of counsel, for appellants.

William A. Meadows, Jr., U. S. Atty., Robert L. Steuer, Asst. U. S. Atty., Miami, Fla., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Loring W. Post, Chester C. Davenport, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before BROWN, Chief Judge, GEWIN and WRIGHT, Circuit Judges.

PER CURIAM:

The sole issue presented is whether contracts of reinsurance issued by foreign insurers to reinsure policies issued by domestic insurance companies within the United States are taxable under 26 U.S.C.A. § 4371(3) of the 1954 Code. The Insurer-appellants concede that such contracts would be taxable under § 1804 of the Revenue Code of 1939, but they argue here that the recodification in 1954 was more than that and actually brought about a material...

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