Court of Appeals for the Eighth Circuit November 3, 1978, 76-1787, 76-1840 (Bankers Life Company v. United States of America, Bankers Life Company v. United States)

combined-opinion

587 F.2d 893 78-2 USTC P 9497, 78-2 USTC P 9704, 78-2 USTC P 9787 BANKERS LIFE COMPANY, Appellee, v. UNITED STATES of America, Appellant. BANKERS LIFE COMPANY, Appellant, v. UNITED STATES of America, Appellee. Nos. 76-1787, 76-1840. United States Court of Appeals, Eighth Circuit. Submitted April 12, 1978. Decided June 12, 1978. On Rehearing En Banc Nov. 3, 1978. Stephen M.