1. Home
  2. Browse Decisions
  3. F.2d
  4. 434 F.2d
  5. 434 F.2d 115 (1970)
 

GROUP LIFE & HEALTH INSURANCE CO. v. UNITED STATES

No. 28992.

434 F.2d 115 (1970)

GROUP LIFE & HEALTH INSURANCE COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied and Rehearing Denied January 8, 1971.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept. of Justice, Washington, D. C., Jerry B. Wells, Tax. Div., Dept. of Justice, Eldon B. Mahon, U. S. Atty., Fort Worth, Tex., William L. Goldman, Atty., Dept. of Justice, Tax Div., Washington, D. C., for defendant-appellant.

O. Jan Tyler, Robert K. Sands, Wright Matthews, Dallas, Tex., for plaintiff-appellee.

Before GEWIN, MORGAN and ADAMS, Circuit Judges.

Rehearing Denied and Rehearing En Banc Denied January 8, 1971.

ADAMS, Circuit Judge:

This case presents an important and difficult question concerning the Federal taxation of guaranteed renewable health and accident insurance companies under Subchapter L, Part I, § 801 et seq. of the Internal Revenue Code of 1954.

Plaintiff Group Life and Health Insurance Company ("Group Life") underwrites and issues group insurance in Texas under the plan known...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases