NORTHWESTERN MUTUAL LIFE INS. CO., v. U.S

David Pincus, Tax Div., Dept. of Justice, Washington, D.C., argued for appellant/cross-appellee. With him on brief were Roger M. Olsen, Acting Asst. Atty. Gen., Michael L. Paup and Gary R. Allen. George R. Abramowitz, Sutherland, Asbill Brennan, Washington, D.C., argued for appellee/cross-appellant. With him on brief were Francis M. Gregory, Jr. and Michael R. Miles, of counsel. Michael J. Jones and John M. Bremer, Northwestern Mut. Life Ins. Co., Milwaukee, Wis., of counsel.