1. Home
  2. Browse Decisions
  3. F.3d
  4. 43 F.3d
  5. 43 F.3d 1172 (1994)
 

AMERICAN MUT. LIFE INS. CO. v. U.S.

No. 94-1440.

43 F.3d 1172 (1994)

AMERICAN MUTUAL LIFE INSURANCE COMPANY and Subsidiaries, Appellee, v. UNITED STATES of America, Appellant, The Stock Company Information Group, Amicus Curiae.

United States Court of Appeals, Eighth Circuit.

Decided December 15, 1994.

Rehearing and Suggestion for Rehearing Denied March 21, 1995.

Attorney(s) appearing for the Case

David Pincus, Washington, DC, argued (Michael L. Paup, Gary R. Allen, David I. Pincus, Edward T. Perelmuter and Don Carlos Nickerson, on the brief), for appellant.

Matthew J. Zinn, Washington, DC, argued (Matthew J. Zinn, J. Walker Johnson, Theodore R. Groom and Holly K. Hemphill, on the brief), for appellee.

Mark D. Mittleman, St. Louis, MO, and William B. Harman, Jr., John T. Adney and David L. Wunder, Washington, DC, on the brief of amicus curiae the Stock Co. Information Group in support of the appellant.

Before MAGILL, Circuit Judge, HEANEY, Senior Circuit Judge, and MORRIS SHEPPARD ARNOLD, Circuit Judge.

Rehearing and Suggestion for Rehearing En Banc Denied March 21, 1995.*

MORRIS SHEPPARD ARNOLD, Circuit Judge.

The issue in this case is whether Congress intended to give mutual life insurance companies so-called dividend deductions greater than their dividends in any given year. The court concludes that Congress did not so intend, and therefore reverses the judgment of the district court.

I.

Appellee American...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases