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SECURITY BEN. LIFE INS. CO. v. U.S.

No. 81-1413.

726 F.2d 1491 (1984)

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

United States Court of Appeals, Tenth Circuit.

January 30, 1984.

Attorney(s) appearing for the Case

David English Carmack, Atty., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup and Gary R. Allen, Attys., Tax Div., Dept. of Justice, Washington, D.C.; of counsel: Jim J. Marquez, U.S. Atty., and Mary K. Briscoe, Asst. U.S. Atty., Topeka, Kan., with him on the briefs), for defendant-appellant.

E.P. Baker, Washington, D.C. (Peter H. Winslow, also of Scribner, Hall & Thompson, Washington, D.C., and Larry Armel, Security Ben. Life Ins. Co., Topeka, Kan., with him on the brief) for plaintiff-appellee.

Before BARRETT, McKAY and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

Security Benefit Life Insurance Company (SBL) sued pursuant to I.R.C. § 7422 to recover federal income taxes, plus interest, that SBL allegedly overpaid for its taxable year 1968. SBL based its claim on the carryback to 1968 of a loss incurred in 1971 from two unrelated events: (1) SBL's acquisition of all the life insurance business of a fraternal benefit society, the Ladies' Society of the Brotherhood of Locomotive Firemen and Enginemen...

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