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NEW YORK LIFE INS. CO. v. U.S.

Docket No. 11-2394-cv.

724 F.3d 256 (2013)

NEW YORK LIFE INSURANCE COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided: August 1, 2013.

Attorney(s) appearing for the Case

Arthur L. Bailey ( J. Walker Johnson , Shannen W. Coffin , Amanda J.P. Varma , on the brief), Steptoe & Johnson LLP, Washington, D.C., for Plaintiff-Appellant New York Life Insurance Company.

Michael J. Byars ( Sarah S. Normand , on the brief), for Preet Bharara, United States Attorney for the Southern District of New York, New York, N.Y., for Defendant-Appellee United States of America.

Before: JACOBS, Chief Judge, CARNEY, Circuit Judge, and GLEESON, District Judge.

SUSAN L. CARNEY, Circuit Judge:

This case concerns the timing of two deductions that New York Life Insurance Company ("New York Life" or the "Company"), a calendar-year, accrual-basis taxpayer, claimed on its federal income tax returns for tax years 1990 through 1995. In its returns for each of those years, the Company deducted the amounts of two types of policyholder dividends that it treated as accrued expenses in the tax years at issue, but which it did not pay...

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