GROUP LIFE & HEALTH INS. CO. v. UNITED STATES

No. 80-1561.

660 F.2d 1042 (1981)

GROUP LIFE AND HEALTH INSURANCE COMPANY, Plaintiff-Appellee, v. The UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit. Unit A

Rehearing and Rehearing Denied January 6, 1982.


Attorney(s) appearing for the Case

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Sec., Karl P. Fryzel, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Sands & Tyler, O. Jan Tyler, Dallas, Tex., for plaintiff-appellee.

Before CHARLES CLARK and RANDALL, Circuit Judges, and SHARP, District Judge.


Rehearing and Rehearing En Banc Denied January 6, 1982.

RANDALL, Circuit Judge:

Defendant-Appellant, the United States of America ("United States"), brings this appeal from an adverse judgment in the court below in a suit brought against it by Group Life and Health Insurance Company ("Group Life"). Group Life, the taxpayer in this case, successfully challenged a ruling by the Internal Revenue Service ("the Service") that it did not qualify for advantageous...

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