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

No. 98-5033.

169 F.3d 737 (1999)

CUNA MUTUAL LIFE INSURANCE COMPANY, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

February 9, 1999.

Attorney(s) appearing for the Case

Matthew J. Zinn, Steptoe & Johnson, of Washington, DC, argued for plaintiff-appellant. With him on the brief were James Walker Johnson and Theodore R. Groom, Groom & Norlberg, of Washington, DC.

David I. Pincus, Attorney, Tax Division, U.S. Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General and Edward T. Perelmuter, Attorney.

William B. Harman, Jr. Davis & Harman, of Washington, DC, amici curiae for The Stock Company Information Group. On counsel on the brief were John T. Adney and Kirk Van Brunt.

Before RADER, Circuit Judge, FRIEDMAN, Senior Circuit Judge, and BRYSON, Circuit Judge.

FRIEDMAN, Senior Circuit Judge:

A provision of the Internal Revenue Code requires a mutual life insurance company to reduce a particular deduction from its income (and thereby increase its taxable income) by "the excess of" the "imputed earnings rate [of stock life insurance companies] over . . . the average mutual [life insurance company] earnings rate." The appellant mutual life insurance company contends that if "the average mutual earnings rate" is greater rather...

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