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TRAVELERS INS. CO. v. U.S.

No. 01-5137.

303 F.3d 1373 (2002)

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

United States Court of Appeals, Federal Circuit.

September 16, 2002.

Attorney(s) appearing for the Case

Peter H. Winslow, Scribner, Hall & Thompson, LLP, of Washington, DC, argued for plaintiff-appellee.

Edward T. Perelmuter, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellant. With him on the brief were Eileen J. O'Connor, Assistant Attorney General; David English Carmack, and David I. Pincus, Attorneys.

Before SCHALL, DYK, and PROST, Circuit Judges.

DYK, Circuit Judge.

This federal income tax refund case has been pending in the Court of Federal Claims for over a decade. It presents two issues, each of which relates to special rules for the taxation of life insurance companies, such as the Travelers Insurance Co. ("Travelers" or "taxpayer"), the appellee in this case. The first issue is whether the policyholders' share of income should have been excluded from "taxable income" for purposes of computing the limitation...

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