UNION MUT. LIFE INS. CO. v. UNITED STATES

Civ. No. 74-112-SD.

420 F.Supp. 1181 (1976)

UNION MUTUAL LIFE INSURANCE COMPANY, a Mutual Life Insurance Company organized under the laws of the State of Maine, and having its principal office in Portland, County of Cumberland, State of Maine, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. Maine, S. D.

September 14, 1976.


Attorney(s) appearing for the Case

Bruce A. Coggeshall, William C. Smith, James F. Keenan, Union Mut. Life Ins. Co., Portland, Maine, for plaintiff.

Peter Mills, U. S. Atty., Portland, Maine, Steven Z. Kaplan, Dept. of Justice, Tax Div., Washington, D. C., for defendant.


OPINION AND ORDER OF THE COURT

GIGNOUX, District Judge.

This is a suit for refund of some $535,946.24 federal income taxes and interest alleged to have been erroneously assessed to and collected from plaintiff for the calendar years 1958 through 1968. Plaintiff (the taxpayer) is a mutual life insurance company incorporated under the laws of the State of Maine and having its principal office at Portland. It is subject to taxation under Sections 801-820 of...

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