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LIBERTY NAT. LIFE INS. CO. v. U.S.

No. 86-7059.

816 F.2d 1520 (1987)

LIBERTY NATIONAL LIFE INSURANCE COMPANY, Plaintiff-Appellee, Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Eleventh Circuit.

May 14, 1987.

Attorney(s) appearing for the Case

Frank W. Donaldson, U.S. Atty., Birmingham, Ala., Roger M. Olsen, Michael L. Paup, Gary R. Allen, David I. Pincus, Trial Attys., Tax Div., Dept. of Justice, Washington, D.C., for U.S.

Ollie L. Blan, Jr., Samuel E. Upchurch, Jr., Tasha Brock Bates, Birmingham, Ala., for Liberty Nat. Life Ins. Co.

Before TJOFLAT and HATCHETT, Circuit Judges, and EATON, Senior District Judge.

TJOFLAT, Circuit Judge:

Liberty National Life Insurance Company (Liberty National) brought this suit seeking a refund of federal income taxes assessed and paid for the years 1970 to 1977. The district court held that Liberty National was entitled to a refund of $7,321,847.57, plus additional statutory interest, because the Commissioner improperly rejected its method of allocating profit-sharing contributions based on the...

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