Liberty Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee. Liberty Life Insurance Company, Plaintiff-Appellant-Cross-Appellee v. United States of America, Defendant-Appellee-Cross-Appellant

594 F.2d 21

79-1 USTC P 9259

LIBERTY LIFE INSURANCE COMPANY, Plaintiff-Appellee-Cross-Appellant,

v.

UNITED STATES of America, Defendant-Appellant-Cross-Appellee.

LIBERTY LIFE INSURANCE COMPANY, Plaintiff-Appellant-Cross-Appellee,

v.

UNITED STATES of America, Defendant-Appellee-Cross-Appellant.

Nos. 77-2161, 77-2162.

United States Court of Appeals,

Fourth Circuit.

Argued Oct. 4, 1978.

Decided March 8, 1979.

As Amended March 28, 1979.

David A. Merline, Greenville, S. C., for plaintiff-appellant-cross-appellee in 77-2162 and for plaintiff-appellee-cross-appellant in 77-2161.

Gary R. Allen, M. Carr Ferguson,…