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GULF LIFE INS. CO. v. U.S.

No. 96-5138.

118 F.3d 1563 (1997)

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

United States Court of Appeals, Federal Circuit.

July 8, 1997.

Attorney(s) appearing for the Case

Glen H. Kanwit, Hopkins & Sutter, Chicago, IL, argued for plaintiff-appellee. With him on the brief were Richard Bromley and R. Lee Christie.

Robert W. Metzler, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellant. With him on the brief were Loretta C. Argrett, Assistant Attorney General, and David I. Pincus, Attorney.

Before NEWMAN, MAYER, and MICHEL, Circuit Judges.

Opinion for the court filed by Circuit Judge PAULINE NEWMAN. Dissenting opinion filed by Circuit Judge MICHEL.

PAULINE NEWMAN, Circuit Judge.

This case concerns the placement of tax liability in connection with "participating" life insurance policies upon which indemnity reinsurance has been obtained. The policyholder receives premium rebates, called dividends, which vary with the insurer's interest earnings and thus provide the insurer with flexibility to...

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