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

No. 98-30266.

174 F.3d 694 (1999)

PAN AMERICAN LIFE INSURANCE COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

May 18, 1999.

Attorney(s) appearing for the Case

Michael A. McGlone, Lemle & Kelleher, William T. Steen, Pan American Life Ins. Co., New Orleans, LA, for Plaintiff-Appellant.

Edward T. Perelmuter, David I. Pincus, U.S. Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for Defendant-Appellee.

Before REYNALDO G. GARZA, POLITZ and BARKSDALE, Circuit Judges.

PER CURIAM:

I. FACTUAL AND PROCEDURAL BACKGROUND

Pan American Life Insurance ("PALIC") filed an action against the United States of America ("USA") seeking a refund for federal income taxes, penalties, and interests assessed against it in the approximate amount of $8,000,000 for tax years 1984, 1985, and 1986. The main issue in this case is whether PALIC is a mutual life insurance company for purposes of section 809 of the Internal Revenue Code ("IRC")....

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