The Ohio National Life Insurance Company v. The United States

807 F.2d 1577

63 A.F.T.R.2d 89-959, 89-1 USTC P 9298

The OHIO NATIONAL LIFE INSURANCE COMPANY, Appellant,

v.

The UNITED STATES, Appellee.

Appeal No. 86-1280.

United States Court of Appeals,

Federal Circuit.

Dec. 31, 1986.

Michael F. Kelleher, Groom & Nordberg, Chartered, of Washington, D.C., argued for appellant. With him on the brief were John P. McAllister and Susan E. Clark. Stuart G. Summers, Vice President and General Counsel, Ohio Nat. Life Ins. Co., of Cincinnati, Ohio, of counsel and Alan R. Vogeler and Susan G. Faller, Frost & Jacobs, of Cincinnati, Ohio, of counsel.

David Pincus, Tax Div.,…