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SECURITY INDUS. INS. CO. v. UNITED STATES

Nos. 81-3804, 81-3805.

702 F.2d 1234 (1983)

SECURITY INDUSTRIAL INSURANCE COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

April 22, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., Michael L. Paup, Chief, Jonathan S. Cohen, Kristina E. Harrigan, Attys., Appellate Section, Dept. of Justice, Washington, D.C., for defendant-appellant.

Molony, Nolan, North, Riess & Hall, F. Kelleher Riess, Metairie, La., for plaintiff-appellee.

Before BROWN, GOLDBERG and HIGGINBOTHAM, Circuit Judges.

GOLDBERG, Circuit Judge:

This appeal of a tax refund suit concerns the taxability of certain policyholders surplus accounts,1 which assertedly were carried over tax-free from Southern National Life Insurance Co. ("Southern") and Standard Life Insurance Co. ("Standard") to appellee Security Industrial Insurance Co. ("Security"). The district court found that reorganizations described in section 368(a)(1)(F) ("F reorganizations") had occurred...

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