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RESERVE LIFE INS. CO. v. UNITED STATES

No. 8-75.

640 F.2d 368 (1981)

RESERVE LIFE INSURANCE COMPANY v. The UNITED STATES.

United States Court of Claims.

As Modified March 6 and March 10, 1981.

Attorney(s) appearing for the Case

Vester T. Hughes, Jr., Dallas, Tex., attorney of record, for plaintiff; W. John Glancy, Douglas C. Bunch, and Hughes & Hill, Dallas, Tex., of counsel.

Robert C. Markham, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser and Michael J. Dennis, Washington, D. C., of counsel.

Before FRIEDMAN, Chief Judge, and KUNZIG and BENNETT, Judges.

OPINION

FRIEDMAN, Chief Judge:

This case, before us on the defendant's exceptions to the recommended decision of Senior Trial Judge White, presents a narrow statutory question under the Life Insurance Company Income Tax Act of 1959, 26 U.S.C. §§ 801-20 (1976). Section 818(c)(2) of the Code1 permits a life insurance company to recompute in a specified way the amount of its reserves...

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