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MUTUAL SAVINGS LIFE INSURANCE CO. v. UNITED STATES

No. 72-2776.

488 F.2d 1142 (1974)

MUTUAL SAVINGS LIFE INSURANCE CO., Plaintiff-Appellee-Cross Appellant, v. UNITED STATES of America, Defendant-Appellant-Cross Appellee.

United States Court of Appeals, Fifth Circuit.

January 28, 1974.

Attorney(s) appearing for the Case

Wayman G. Sherrer, U. S. Atty., Birmingham, Ala., Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Paul M. Ginsburg, Attys., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

J. Gilmer Blackburn, John A. Caddell, Decatur, Ala., for plaintiff-appellee.

Before COLEMAN, MORGAN and RONEY, Circuit Judges.

RONEY, Circuit Judge:

This tax refund suit involves the tax treatment of a life insurance company's acquisition of two blocks of life insurance policies from other insurance companies in reinsurance transactions. Trying the case without a jury on a stipulation of facts and the testimony of one witness, the District Court, following the examples in the Treasury Regulations which it held dictated divergent results, found in favor of the Government on one transaction...

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