SECURITY INDUSTRIAL INSURANCE COMPANY, PLAINTIFF-APPELLANT, v. UNITED STATES OF AMERICA, ET AL., DEFENDANTS-APPELLEES. No. 86-3806.United States Court of Appeals, Fifth Circuit. October 23, 1987. Page 582 F. Kelleher Riess, Metairie, La., for plaintiff-appellant. John J. Boyle, Atty., Michael L. Paup, Chief, Appellate Section, Tax Div., Justice Dept., Roger M. Olsen, Asst. Atty. Gen., Robert S. […]