GROUP LIFE HEALTH INSURANCE COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. No. 28992.United States Court of Appeals, Fifth Circuit. November 5, 1970. Rehearing Denied and Rehearing En Banc Denied January 8, 1971. Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Atty., Tax Div., Dept. of Justice, Washington, D.C., Jerry B. Wells, Tax. Div., […]