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MUTUAL BENEFIT LIFE INSURANCE COMPANY v. ATLAS FINANCIAL CORPORATION

No. 19520.

454 F.2d 278 (1972)

The MUTUAL BENEFIT LIFE INSURANCE COMPANY, Plaintiff, and The Equitable Life Assurance Society of the United States et al., Intervenor Plaintiffs, v. ATLAS FINANCIAL CORPORATION, Defendant-Appellant.

United States Court of Appeals, Third Circuit.

Decided January 7, 1972.

As amended January 13, 1972.

Attorney(s) appearing for the Case

Patrick W. Kittredge, Cohen, Shapiro, Polisher, Shiekman & Cohen, Philadelphia, Pa. (Harold Greenebrg, Philadelphia, Pa., on the brief), for appellant.

Reeder R. Fox, Duane, Morris & Heckscher, Philadelphia, Pa. (Leonard Barrack, Harold E. Kohn, P. A., Philadelphia, Pa., on the brief), for plaintiff-appellee.

Before McLAUGHLIN, ALDISERT and ROSEN, Circuit Judges.

OPINION OF THE COURT

PER CURIAM:

Judge Hannum in the district court, 320 F.Supp. 93, granted a preliminary injunction restraining defendant from making any payments to its former parent corporation, Scientific Resources Corporation, under the terms of a tax sharing agreement dated September 15, 1965, as amended December 31, 1966.

Plaintiff, The Mutual Benefit Life Insurance Company and nine intervenor plaintiffs...

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