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DRUMMOND CITIZENS INSURANCE COMPANY v. UNITED STATES

No. 19769.

427 F.2d 1163 (1970)

DRUMMOND CITIZENS INSURANCE COMPANY, Formerly Citizens Burial Insurance Company, a Corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

June 30, 1970.

Attorney(s) appearing for the Case

E. J. Ball, of Ball & Gallman, Fayetteville, Ark., for appellant.

William L. Goldman, Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., for appellee; Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Thomas L. Stapleton, Washington, D. C.; and W. H. Dillahunty, U. S. Atty., Little Rock, Ark., on the brief.

Before MEHAFFY, HEANEY and BRIGHT, Circuit Judges.

PER CURIAM.

The District Court for the Eastern District of Arkansas granted the government's motion for summary judgment holding that the taxpayer was not a life insurance company within the meaning of Int.Rev.Code of 1954, § 801, and that the taxpayer therefore, could not receive the favorable tax treatment accorded life insurance companies thereunder.

The taxpayer appealed from that decision arguing that it was a qualified insurance company based upon...

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