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DELTA LIFE INSURANCE COMPANY v. UNITED STATES

Civ. A. No. 71-1632.

363 F.Supp. 410 (1973)

DELTA LIFE INSURANCE COMPANY v. UNITED STATES of America.

United States District Court, E. D. Louisiana.

August 28, 1973.

Attorney(s) appearing for the Case

Phillip A. Wittmann and Paul O. H. Pigman, Stone, Pigman, Walther, Wittmann & Hutchinson, New Orleans, La., for plaintiff.

Howard A. Weinberger, Tax Div., Dept. of Justice, Dallas, Tex., for defendant.

JACK M. GORDON, District Judge:

This case involves the proper "life insurance reserve," as defined in Internal Revenue Code Section 801(b), 26 U.S.C. § 801(b) (1970), for purposes of Delta Life Insurance Company's tax liability. Following Delta's payment of a deficiency assessed by the Internal Revenue Service for the tax years of 1964 and 1965, Delta filed a claim for refund with the Service. When the claim was not acted upon within six months, Delta

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