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CONSUMER LIFE INS. CO. v. UNITED STATES

No. 463-70.

524 F.2d 1167 (1975)

CONSUMER LIFE INSURANCE COMPANY v. The UNITED STATES.

United States Court of Claims.

October 22, 1975.

Attorney(s) appearing for the Case

E. Michael Masinter, Atlanta, Ga., attorney of record, for plaintiff; James H. Landon and Hansell, Post, Brandon & Dorsey, Atlanta, Ga., of counsel.

Herbert Grossman, Washington, D.C., with whom was Asst. Atty. Gen. Scott P. Crampton, for defendant; Theodore D. Peyser, Jr., Washington, D.C., of counsel.

Before COWEN, Chief Judge, LARAMORE, Senior Judge, and SKELTON, NICHOLS, KASHIWA, KUNZIG and BENNET, Judges.

OPINION

KASHIWA, Judge.

This is a single issue tax refund suit that arises out of a small loan company's entry into the insurance business through a wholly owned subsidiary that is formed especially for that purpose. The question is whether that subsidiary, the plaintiff in this proceeding, qualified for the tax treatment accorded a "life insurance company" by § 801 et seq. of the Internal Revenue Code of...

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