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AMERICAN MUT. LIFE INS. CO. AND SUB. v. U.S.

No. 00-5078.

267 F.3d 1344 (2001)

AMERICAN MUTUAL LIFE INSURANCE COMPANY AND SUBSIDIARIES, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided October 3, 2001.

Attorney(s) appearing for the Case

Norman Sinrich, Kostelanetz & Fink, LLP, of New York, NY, argued for plaintiff-appellant. With him on the brief was Nancy W. Pierce. Of counsel was Judy Kramer.

David I. Pincus, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Paula M. Junghans, Acting Assistant Attorney General; and Edward T. Perelmuter, Attorney.

Before BRYSON, GAJARSA and LINN, Circuit Judges.

DECISION

GAJARSA, Circuit Judge.

American Mutual Life Insurance Co. ("American Mutual") appeals from a grant of summary judgment by the United States Court of Federal Claims finding that income resulting from releases in life insurance reserves was required to be included as taxable income because the tax benefit rule is unavailable where the event, in this case the releases, does not meet the "fundamental...

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