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LIBERTY LIFE INS. CO. v. UNITED STATES

Nos. 77-2161, 77-2162.

594 F.2d 21 (1979)

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

United States Court of Appeals, Fourth Circuit.

Decided March 8, 1979.

As Amended March 28, 1979.

Attorney(s) appearing for the Case

David A. Merline, Greenville, S.C., for plaintiff-appellant-cross-appellee in 77-2162 and for plaintiff-appellee-cross-appellant in 77-2161.

Gary R. Allen, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and James E. Crowe, Jr., Washington, D.C. (Thomas E. Lydon, Jr., U.S. Atty., Columbia S.C., on brief), for defendant-appellee-cross-appellant in 77-2162 and for defendant-appellant-cross-appellee in 77-2161.

Before WINTER, Circuit Judge, COWEN, Senior Judge, and PHILLIPS, Circuit Judge.

COWEN, Senior Judge:

Liberty Life Insurance Company (hereinafter referred to also as plaintiff and taxpayer) is a South Carolina corporation which issues various kinds of insurance. Liberty Life filed a timely United States Life Insurance Company Income Tax Return (form 1120L) for the calendar year 1965 and paid the taxes shown thereon. On March 11, 1971, plaintiff filed a timely claim for refund of some of its 1965 taxes; the Internal Revenue Service disallowed the...

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