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UNUM CORP. v. U.S.

Civ. No. 93-369-P-C.

886 F.Supp. 150 (1995)

UNUM CORPORATION and UNUM Life Insurance Company of America, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Maine.

May 8, 1995.

Attorney(s) appearing for the Case

William J. Kayatta Jr., Pierce, Atwood, Scribner, Smith & Lancaster, Barbara H. Furey, Barry W. Larman, UNUM, Portland, ME, for plaintiffs.

David R. Collins, Asst. U.S. Atty., Portland, ME, Scott H. Harris, U.S. Dept. Of Justice, Tax Dept., Washington, DC, for Government.

MEMORANDUM AND ORDER DENYING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

GENE CARTER, Chief Judge.

In this litigation, Plaintiffs UNUM Corporation and UNUM Life Insurance Company of America (collectively "UNUM") seek to amend UNUM's 1986 tax return to claim a deduction for an alleged dividend distribution pursuant to UNUM's conversion to a stock company. Now before this Court is the Motion for Summary Judgment filed by Defendant United States of America...

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