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UNITED STATES v. CONSUMER LIFE INS. CO.

No. 75-1221.

430 U.S. 725 (1977)

UNITED STATES v. CONSUMER LIFE INSURANCE CO.

Supreme Court of United States.

Decided April 26, 1977.

Attorney(s) appearing for the Case

Stuart A. Smith argued the cause for the United States in all cases. With him on the briefs were Solicitor General Bork, Assistant Attorney General Crampton, Acting Assistant Attorney General Baum, Ernest J. Brown, and Herbert Grossman. James R. Harper argued the cause for petitioner in No. 75-1260. With him on the brief was Irving R. M. Panzer.

E. Michael Masinter argued the cause for respondent in No. 75-1221. With him on the brief was James H. Landon. John B. Jones, Jr., argued the cause for respondent in No. 75-1285. With him on the brief were John T. Sapienza, Andrew W. Singer, Owen T. Armstrong, and Robert A. Kagan.

MR. JUSTICE POWELL delivered the opinion of the Court.

The question for decision is how unearned premium reserves for accident and health (A&H) insurance policies should be allocated between a primary insurer and a reinsurer for federal tax purposes. We granted certiorari in these three cases to resolve a conflict between the Circuits and the Court of Claims. 425 U.S. 990 (1976).

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An insurance company is considered a life insurance company under...

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