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

No. 94-5072, 94-5089.

50 F.3d 1021 (1995)

PRINCIPAL MUTUAL LIFE INSURANCE COMPANY, Plaintiff-Appellant, v. The UNITED STATES, Defendant/Cross-Appellant.

United States Court of Appeals, Federal Circuit.

Rehearing Denied; Suggestion for Rehearing Declined May 30, 1995.

Attorney(s) appearing for the Case

Bruce Graves, Brown, Winick, Graves, Donnelly, Baskerville & Schoenebaum, P.L.C., Des Moines, IA, argued, for plaintiff-appellant. With him on the brief was Harold N. Schneebeck.

Robert W. Metzler, Atty., Dept. of Justice, Washington, DC, argued, for defendant/cross-appellant. With him on the brief were Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen and David I. Pincus, Attys.

Before RICH, CLEVENGER, and RADER, Circuit Judges.

Rehearing Denied; Suggestion for Rehearing In Banc Declined May 30, 1995.

CLEVENGER, Circuit Judge.

Principal Mutual Life Insurance Company appeals the judgment of the United States Court of Federal Claims granting-in-part and denying-in-part the parties' cross-motions for summary judgment. Principal Mut. Life Ins. Co. v. United States, 26 Cl.Ct. 616 (1992). The Government cross-appeals. The court held, inter alia, that funds set aside by Principal...

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