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PENN SEC. LIFE INS. CO. v. UNITED STATES

No. 109-68.

524 F.2d 1155 (1975)

PENN SECURITY LIFE INSURANCE COMPANY v. The UNITED STATES.

United States Court of Claims.

October 22, 1975.

Attorney(s) appearing for the Case

John B. Jones, Jr., Washington, D. C., for plaintiff; Owen T. Armstrong, St. Louis, Mo., attorney of record. Lowenhaupt, Chasnoff, Freeman, Holland & Mellitz, St. Louis, Mo., Robert A. Kagan, New York City, John T. Sapienza, Andrew W. Singer and Covington & Burling, Washington, D. C., of counsel.

Herbert Grossman, Washington, D. C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant. Gilbert E. Andrews and Roger A. Schwartz, New York City, of counsel.

Before COWEN, Chief Judge, and DAVIS, NICHOLS, SKELTON, KASHIWA, KUNZIG and BENNETT, Judges.

PER CURIAM:*

Section 801(a) of the Internal Revenue Code, as amended, defines a life insurance company in the following language:

(a) Life Insurance Company Defined.—For purposes of this subtitle, the term "life insurance company" means an insurance company which is engaged in the business of issuing life insurance and annuity contracts (either separately or combined with health and accident insurance), or non-cancellable...

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