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SERCL v. UNITED STATES

No. 82-1081.

684 F.2d 597 (1982)

George SERCL, Jr., and Maryanne Sercl, Appellees, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided August 9, 1982.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Richard Farber, Stephen Gray, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant.

Richard Moe, Atty., May, Johnson, Doyle & Becker, P. C., Sioux Falls, S. D., for appellees.

Before BRIGHT, Circuit Judge, FLOYD R. GIBSON, Senior Circuit Judge, and JOHN R. GIBSON, Circuit Judge.

BRIGHT, Circuit Judge.

The United States appeals from the district court's grant of summary judgment in favor of taxpayers George Sercl, Jr. (Sercl, Jr.), and his wife, Maryanne. The district court held that Sercl, Jr.'s, "split dollar" insurance agreement with his company did not constitute taxable income to him because the agreement fell within the "grandfather clause" in Rev.Rul. 64-328, 1964-2 Cum.Bull. 11. See Sercl v. United States,

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