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

No. 94-5280.

68 F.3d 1371 (1995)

The PENN MUTUAL LIFE INSURANCE COMPANY, et al., Appellants, v. UNITED STATES of America and the Internal Revenue Service, Appellees.

United States Court of Appeals, District of Columbia Circuit.

Decided October 27, 1995.


Attorney(s) appearing for the Case

Arthur L. Bailey, Washington, DC, argued the cause and filed the briefs for appellants.

David I. Pincus, Attorney, United States Department of Justice, Washington, DC, argued the cause for appellees, with whom Loretta C. Argrett, Assistant Attorney General, Eric H. Holder, Jr., United States Attorney, Gary R. Allen and Robert W. Metzler, Attorneys, United States Department of Justice, Washington, DC, were on the brief. Gerald A. Role, Attorney, United States Department of Justice, Washington, DC, entered an appearance for appellees.

Before: EDWARDS, Chief Judge, WALD and RANDOLPH, Circuit Judges.


Opinion for the Court filed by Circuit Judge WALD.

WALD, Circuit Judge:

Appellants Penn Mutual Life Insurance Company, Provident Mutual Life Insurance Company, and State Mutual Life Assurance Company of America ("appellants") seek reversal of the district court's denial of their motion to perpetuate testimony by taking depositions pursuant to Rule 27(a) of the Federal Rules of Civil Procedure ("Rule 27(a)"). We hold that the district court erred in finding...

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