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MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY v. U.S.

No. 07-648T.

MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY, Plaintiff, v. UNITED STATES, Defendant.

United States Court of Federal Claims.

January 30, 2012.

Attorney(s) appearing for the Case

B. John Williams, Jr. , Skadden, Arps, Slate, Meagher & Flom LLP, Washington, D.C. With him were Alan J.J. Swirski and Melissa L. Galetto , Skadden, Arps, Slate, Meagher & Flom LLP, of counsel.

Robert Stoddart , Trial Attorney, Court of Federal Claims Section, Tax Division, United States Department of Justice, Washington, D.C. for the defendant. With him were G. Robson Stewart , Assistant Chief, Court of Federal Claims Section, United States Department of Justice, David I. Pincus , Chief, Court of Federal Claims Section and John A. DiCicco , Acting Assistant Attorney General, Tax Division.

OPINION

MARIAN BLANK HORN, Judge.

"While in some cases, `timing is everything,' here timing is the only thing. . . ."1

FINDINGS OF FACT

The plaintiff, Massachusetts Mutual Life Insurance Company (MassMutual), on behalf of itself, and as successor to Connecticut Mutual Life Insurance Company (ConnMutual), brought this claim to recover funds allegedly overpaid to the Internal Revenue Service (IRS) for the tax...

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