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JOHN HANCOCK FINANCIAL SERVICES, INC. v. U.S.

No. 03-5163.

378 F.3d 1302 (2004)

JOHN HANCOCK FINANCIAL SERVICES, INC., and John Hancock Life Insurance Company (formerly John Hancock Mutual Life Insurance Company), Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided: August 9, 2004.

Attorney(s) appearing for the Case

Theodore R. Groom, Groom Law Group, Chartered, of Washington, DC, argued for plaintiffs-appellants. On the brief was Matthew J. Zinn, Steptoe & Johnson LLP, of Washington, DC. Of counsel was J. Walker Johnson.

David I. Pincus, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Eileen J. O'Connor, Assistant Attorney General and Robert W. Metzler, Attorney.

Before MAYER, Chief Judge, BRYSON, and LINN, Circuit Judges.

BRYSON, Circuit Judge.

John Hancock Financial Services, Inc., and John Hancock Life Insurance Company (collectively, "Hancock") appeal from the decision of the United States Court of Federal Claims denying a claim for a tax refund. Hancock invoked the "tax benefit rule" in an effort to obtain, for certain years, tax benefits that it was unable to use in earlier years. In a thorough opinion, the trial judge held that the tax benefit rule did not apply in the context...

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