Court of Appeals for the Ninth Circuit October 26, 1967, 21039_1 (United States v. Occidental Life Insurance Company of California, a California Corporation)

ELY, Circuit Judge:

The Government appeals from a District Court judgment which awarded taxpayer a refund of federal income taxes for the taxable years 1954 and 1955.

1

Suit was instituted by the taxpayer pursuant to 28 U.S.C. § 1346(a) (1) after its claims for refund had been rejected. Our jurisdiction rests upon 28 U.S.C. § 1291.

The taxpayer is a stock life insurance company.