Central States Health & Life Co.

Plaintiff alleges it overpaid its income taxes for years 1965, 1966 and 1969, and seeks refund, together with assessed interest and statutory interest. On October 30, 1975 the court issued the following order:

Before Davis, Judge, Presiding, Skelton and Kunzig, Judges.

*1048“This case comes before the court on plaintiff’s motion, filed January 10, 1975, and defendant’s cross-motion, filed April 18, 1975, for partial summary judgment having been submitted on statements of counsel and the briefs of the parties. Upon consideration thereof, based upon the decisions of this court in United American Ins.…