ILLINOIS LUMBER AND MATERIAL DEALERS ASS'N v. U.S.

No. 14-2537.

794 F.3d 907 (2015)

ILLINOIS LUMBER AND MATERIAL DEALERS ASSOCIATION HEALTH INSURANCE TRUST, Plaintiff-Appellee v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: July 23, 2015.


Attorney(s) appearing for the Case

Anthony T. Sheehan , argued ( Gilbert S. Rothenberg , Jonathan S. Cohen , on the brief), Washington, DC, for appellant.

Thomas E. Breyer , argued, Saint Anthony , MN, for Appellee.

Before WOLLMAN, BEAM, and LOKEN, Circuit Judges.


Illinois Lumber and Material Dealers Association Health Insurance Trust ("Illinois Lumber") is a tax-exempt insurance trust operating under 26 U.S.C. (I.R.C.) § 501(c)(9). Illinois Lumber purchased life insurance policies issued by General American Mutual Holding Company ("GAMHC"), a mutual insurance company. In 2003,...

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