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GREAT-WEST LIFE ASSUR. CO. v. UNITED STATES

No. 114-79T.

678 F.2d 180 (1982)

The GREAT-WEST LIFE ASSURANCE COMPANY v. The UNITED STATES.

United States Court of Claims.

May 5, 1982.

Attorney(s) appearing for the Case

Edward J. Schmuck, Washington, D. C., attorney of record, for plaintiff. James V. Heffernan, Jeffery P. Capron and Sutherland, Asbill & Brennan, Washington, D. C., of counsel.

Bruce W. Reynolds, Washington, D. C., with whom was Asst. Atty. Gen. Glenn L. Archer, Jr., Washington, D. C., for defendant. Theodore D. Peyser, Washington, D. C., of counsel.

Before KASHIWA, KUNZIG and SMITH, Judges.

KASHIWA, Judge:

This case is before the court on the parties' cross motions for summary judgment. After hearing oral argument, we allow defendant summary judgment.

There are no issues of material fact, as the parties have stipulated thereto. Plaintiff is a life insurance company organized under the laws of Canada and licensed to do business by 44 states and the District of Columbia. Plaintiff reserves, as it must under various state regulations, a portion...

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