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ATLAS LIFE INSURANCE COMPANY v. UNITED STATES

Civ. No. 5413.

216 F.Supp. 457 (1963)

ATLAS LIFE INSURANCE COMPANY, a Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. Oklahoma.

May 1, 1963.

Attorney(s) appearing for the Case

Dickson M. Saunders of Doerner, Stuart, Moreland, Campbell & Saunders, Byron V. Boone of Boone & Ellison, Tulsa, Okl., Thomas C. Thompson, Jr., of Bird & Thompson, Washington, D. C., for plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., Edward S. Smith, Myron C. Baum, George A. Hrdlicka, Robert L. Waters, Attys., Dept. of Justice, Washington, D. C., John M. Imel, U. S. Atty., Sam Taylor, Asst. U. S. Atty., for defendant.

Charles E. Norman, Tulsa, Okl., filed brief amicus curiae for City of Tulsa.

Peyton Ford, of Ford, Larson, Greene & Horan, Washington, D. C., and Devereaux F. McClatchey, Atlanta, Ga., filed brief amicus curiae of Nat. Assn. of Life Companies.

J. Lon Duckworth, Atlanta, Ga., filed brief of Life Insurers Conference as amicus curiae.

BOHANON, District Judge.

This case involves a claim for income tax refund for the year 1958. Atlas Life Insurance Company, a corporation, hereinafter referred to as Atlas or Taxpayer, filed this suit against the United States of America seeking a refund in the sum of $22,782.35, or such greater amount as may be due, for alleged over-assessment by the Government of income taxes for the year 1958. The claim for refund has...

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