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GREENE v. U.S.

No. 05-5032.

440 F.3d 1304 (2006)

John A. GREENE, Receiver for the Great Global Assurance Company, Plaintiff-Appellee, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

March 8, 2006.

Attorney(s) appearing for the Case

Douglas J. Schmidt, Blackwell Sanders Peper Martin LLP, of Kansas City, Missouri, argued for plaintiff-appellee. With him on the brief were Ernest M. Fleischer and Michael D. Fielding.

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

Stephen S. Kaye, Bryan Cave LLP, of Washington, DC, for amicus curiae National Association of Insurance Commissioners.

Frank S. Swain, Baker & Daniels LLP, of Washington, DC, for amici curiae National Organization of Life and Health Insurance Guaranty Associations and National Conference of Insurance Guaranty Funds.

Before MICHEL, Chief Judge, BRYSON and GAJARSA, Circuit Judges.

GAJARSA, Circuit Judge.

This is the second appeal in an action by John Greene ("Greene"), receiver in liquidation for Great Global Assurance Company ("Great Global"), to recover $699,849 in tax and interest paid by Great Global in 1990 for the tax year 1983. On March 27, 1996, Greene filed for a refund in the United States Court of Federal Claims ("CFC"), arguing that the tax was improperly assessed, and in the alternative that Great Global's policyholder and guaranty...

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