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MODERN AMERICAN LIFE INS. CO. v. C.I.R.

Nos. 86-1636, 86-1779.

830 F.2d 110 (1987)

MODERN AMERICAN LIFE INSURANCE COMPANY, Successor in Interest to Dynamic Security Life Insurance Company, Appellee/Cross-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellant/Cross-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided August 14, 1987.

Attorney(s) appearing for the Case

J. Michael Wylie and Raymond P. Turner, Moore & Peterson, Dallas, Tex., for appellee/cross-appellant.

Gary Allen and Nancy G. Morgan, Tax Div., Dept. of Justice, Jean Owens, Acting Chief Counsel, I.R.S., Washington, D.C., for appellant/cross-appellee.

Before McMILLIAN and ARNOLD, Circuit Judges, and ARNOLD, District Judge.

MORRIS SHEPPARD ARNOLD, District Judge.

I.

Taxpayer, a Missouri corporation, is the surviving corporation in a merger with Dynamic Security Life Insurance Company (Dynamic).1 On December 29, 1978, Dynamic entered into a reinsurance agreement with Ozark National Life Insurance Company (Ozark) with respect to a portion of the latter's policies. Under that agreement, which was denominated a "modified coinsurance agreement,"

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