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NATIONAL LIFE AND ACCIDENT INS. CO. v. UNITED STATES

Civ. No. 7051.

381 F.Supp. 1034 (1974)

The NATIONAL LIFE AND ACCIDENT INSURANCE COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, M. D. Tennessee, Nashville Division.

July 11, 1974.

Attorney(s) appearing for the Case

James I. Vance Berry, Robins H. Ledyard, Nashville, Tenn., for plaintiff.

Charles H. Anderson, U. S. Atty., Nashville, Tenn., for defendant.

MEMORANDUM

MORTON, District Judge.

Plaintiff in this action seeks from defendant a refund of $1,106,298.38 in Federal Income Taxes for years 1964, 1965 and 1966, plus statutory interest thereon. Defendant has asserted and plaintiff has admitted the validity of certain counterclaims and crossclaims of defendant against plaintiff, by way of setoff.

The matter was tried and argued to the Court on the basis of the pleadings (including exhibits) as amended...

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