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

Nos. 77-1161 and 77-1162.

570 F.2d 382 (1978)

UNION MUTUAL LIFE INSURANCE COMPANY, Plaintiff-Appellee-Cross Appellant, v. UNITED STATES of America, Defendant-Appellant-Cross Appellee.

United States Court of Appeals, First Circuit.

Decided February 1, 1978.


Attorney(s) appearing for the Case

Gary R. Allen, Atty., Tax Div., Dept. of Justice, Washington, D. C., with whom Myron C. Baum, Acting Asst. Atty. Gen., Washington, D. C., George J. Mitchell, U. S. Atty., Portland, Me., and Gilbert E. Andrews, Atty., Tax Div., Dept. of Justice, Washington, D. C., were on brief, for United States.

Bruce A. Coggeshall, Portland, Me., with whom Pierce, Atwood, Scribner, Allen & McKusick, William C. Smith, and James F. Keenen, Portland, Me., were on brief, for Union Mutual Life Insurance Co.

Before COFFIN, Chief Judge, TUTTLE, Circuit Judge, WOLLENBERG, District Judge.


TUTTLE, Circuit Judge.

This is an appeal by the United States and a cross-appeal by the Union Mutual Life Insurance Company from the judgment of the trial court which resolved four of the grounds stated in Union Mutual's complaint in its favor and two in the Government's favor. The United States appealed only with respect to two of the matters which the trial court decided in favor of Union Mutual. See Union Mutual Life...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases