Western Diversified Life Insurance

On June 29, 1979 the court entered the following order:

Before Friedman, Chief Judge, Cowen, Senior Judge, and Nichols, Judge.

The question raised by these cross-motions for partial summary judgment in this federal income tax refund suit is whether in 1970, 1971 and 1972 (the taxable years involved) the taxpayer (which merged with plaintiff in 1974) qualified as a life insurance company under section 801 of the Internal Revenue Code of 1954. Such qualification is necessary to obtain the favorable tax treatment that the Code provides for life insurance companies. See United States v. Consumer…