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SUPERIOR LIFE INSURANCE COMPANY v. UNITED STATES

Nos. 71-1777, 71-1778.

462 F.2d 945 (1972)

SUPERIOR LIFE INSURANCE COMPANY, Appellee, v. UNITED STATES of America, Appellant. SUPERIOR LIFE INSURANCE COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided June 7, 1972.

Attorney(s) appearing for the Case

Thomas L. Stapleton, Atty., Dept. of Justice (Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks, and John A. Townsend, Attys., Tax Div., Dept. of Justice, and John K. Grisso, U. S. Atty., on brief), for United States.

George C. Evans and Charles F. Ailstock, Charleston, S. C. (Sinkler, Gibbs, Simons & Guerard, Charleston, S. C., on brief), for Superior Life Ins. Co.

Before BRYAN, CRAVEN and BUTZNER, Circuit Judges.

CRAVEN, Circuit Judge:

Claiming that it qualified as a life insurance company under Section 801 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 801, Superior Life Insurance Company sought a refund of federal income taxes in the amount of $126,645.80 in the United States District Court for the District of South Carolina. From the judgment granting a full refund, 322 F.Supp. 921, the Government appeals. We find that the...

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