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SUPERIOR LIFE INSURANCE COMPANY v. UNITED STATES

Civ. A. No. 69-952.

322 F.Supp. 921 (1971)

SUPERIOR LIFE INSURANCE COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. South Carolina, Florence Division.

Decided February 9, 1971.

Attorney(s) appearing for the Case

George C. Evans, of Sinkler, Gibbs & Simons, Charleston, S. C., Willcox, Hardee, Houck, Palmer & O'Farrell, Florence, S. C., for plaintiff.

Joseph O. Rogers, Jr., U. S. Atty., D. S. C., Wistar D. Stuckey, Asst. U. S. Atty., Columbia, S. C., Johnnie M. Walters, Asst. Atty. Gen., and Hubert M. Doster, Dept. of Justice, Washington, D. C., for defendant.

HEMPHILL, District Judge.

Plaintiff institutes this suit for substantial tax refunds. The outcome is dependent upon whether the plaintiff qualifies as a "life insurance company" under Section 801 of the Internal Revenue Code of 1954.1 If the plaintiff is entitled to be taxed as a life insurance company it is entitled to the relief sought.

Section 801, in defining life insurance companies, provides in part language pertinent to...

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