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

No. 172-74.

602 F.2d 328 (1979)

LUTHERAN MUTUAL LIFE INSURANCE COMPANY v. The UNITED STATES.

United States Court of Claims.

July 18, 1979.

Attorney(s) appearing for the Case

Bruce B. Graves, Des Moines, Iowa, for plaintiff; Swift, Brown, Winick & Graves, Des Moines, Iowa, of counsel.

Herbert Grossman, Washington, D.C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D.C., for defendant; Theodore D. Peyser, Jr., Washington, D.C., of counsel.

Before FRIEDMAN, Chief Judge, and DAVIS and KASHIWA, Judges.

ON DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT AND PLAINTIFF'S CROSS MOTION FOR PARTIAL SUMMARY JUDGMENT

KASHIWA, Judge:

This action to recover federal income taxes paid by plaintiff for its taxable year 1958 comes before the court on cross motions for partial summary judgment. The issue presented involves the proper method of calculating a life insurance company's deduction for dividends to shareholders under I.R.C. § 811(b). Having considered the...

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