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AMERICAN NAT. INS. CO. v. UNITED STATES

Nos. 336-73, 193-78.

690 F.2d 878 (1982)

AMERICAN NATIONAL INSURANCE COMPANY v. The UNITED STATES.

United States Court of Claims.

September 22, 1982.

Attorney(s) appearing for the Case

Vester T. Hughes, Jr., Dallas, Tex., attorney of record, for plaintiff. W. John Glancy, Dallas, Tex., David F. P. O'Connor, David L. Sinak, and Hughes & Hill, Dallas, Tex., of counsel.

Michael J. Dennis and Robert C. Markham, Washington, D. C., with whom was Asst. Atty. Gen. Glenn L. Archer, Jr., for defendant. Theodore D. Peyser, Jr., Washington, D. C., of counsel.

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

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

FRIEDMAN, Chief Judge:

The principal issue in this case, and the only one we discuss on the merits, is whether "experience rating refunds" that the plaintiff life insurance company was contractually obligated to pay to certain of its policyholders constituted "return premiums" or "dividends to policyholders" under the Life Insurance Company...

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