Western Diversified Life Insurance v. United States

This suit for refund of federal income taxes comes before the court on defendant’s exceptions to the recommended decision (including an opinion, findings of fact, and conclusion of law), filed by Trial Judge Mastin G. White, pursuant to Rule 134(h). We had previously heard argument on cross-motions for partial summary judgment after which we issued our order of June 29,1979, 220 Ct. Cl. 723, denying said motions and remanding for further proceedings.

In the order of remand the court noted the conflicting views contained in the affidavits of expert witnesses submitted for the purpose of…