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ALLSTATE INS. CO. v. U.S.

No. 90-5114.

936 F.2d 1271 (1991)

ALLSTATE INSURANCE COMPANY, Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

June 19, 1991.

Attorney(s) appearing for the Case

Michael M. Conway, Hopkins & Sutter, Chicago, Ill., argued for plaintiff-appellant. With him on the brief were Patrick A. Heffernan and Michael R. Schlessinger.

Robert Higgins, Atty., Tax Div., Dept. of Justice, Washington, D.C., argued for defendant-appellee. With him on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and David I. Pincus, Attys.

Before NIES, Chief Judge, LOURIE, and RADER, Circuit Judges.

RADER, Circuit Judge.

Allstate Insurance Company (Allstate) appeals from the final decision of the United States Claims Court denying its claim for a tax refund. The Claims Court held that the tax benefit rule did not apply to Allstate's subrogation recoveries. Allstate Ins. Co. v. United States, 20 Cl.Ct. 308 (1990). This court reverses and remands.

BACKGROUND

Allstate is a property and casualty insurance company subject to taxation under...

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