Gulf Life Insurance Company v. United States

118 F.3d 1563

80 A.F.T.R.2d 97-5133, 97-2 USTC P 50,531

GULF LIFE INSURANCE COMPANY, Plaintiff-Appellee,

v.

The UNITED STATES, Defendant-Appellant.

No. 96-5138.

United States Court of Appeals,

Federal Circuit.

July 8, 1997.

Glen H. Kanwit, Hopkins & Sutter, Chicago, IL, argued for plaintiff-appellee. With him on the brief were Richard Bromley and R. Lee Christie.

Robert W. Metzler, Attorney, Tax Division, Department of Justice, of Washington, DC, argued for defendant-appellant. With him on the brief were Loretta C. Argrett, Assistant Attorney General, and David I. Pincus, Attorney.

Before NEWMAN, MAYER,…