Nos. 76-1787, 76-1840.

587 F.2d 893 (1978)

BANKERS LIFE COMPANY, Appellee, v. UNITED STATES of America, Appellant. BANKERS LIFE COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided June 12, 1978.

On Rehearing November 3, 1978.

Attorney(s) appearing for the Case

Stephen M. Gelber, Atty., Tax Div., Dept. of Justice, Washington, D.C., Roxanne B. Conlin, (argued), U. S. Atty., Des Moines, Iowa, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Gary R. Allen, Washington, D.C., on brief, for appellant.

Walter R. Brown, of Swift, Brown & Winick, Des Moines, Iowa (argued), Bruce B. Graves, David C. Craig and William C. Brown and Paul E. Brown, and Gregg R. Narber, Des Moines, Iowa, on brief, for appellee.

Before HEANEY and BRIGHT, Circuit Judges, and TALBOT SMITH, Senior District Judge.

On Rehearing En Banc November 3, 1978.

BRIGHT, Circuit Judge.

This action for refund of taxes raises several questions relating to the interpretation of the Life Insurance Company Income Tax Act of 1959, 26 U.S.C. §§ 801-820 (1970). The district court,1 in an opinion published at 412 F.Supp. 62 (S.D.Iowa 1976), ruled in favor of the Government on some issues and in favor of the Bankers...

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