Question: Which building is taller? The Manhattan Life Insurance Building or 28 Liberty Street?

Context paragraphs:
Manhattan Life Insurance Company: Manhattan Life Insurance Company, incorporated on May 29, 1850, is a life insurance company domiciled in New York but operates as a subsidiary of Manhattan Life Group in Houston, Texas.

Supreme Life Building: The Supreme Life Building is a historic insurance building located at 3501 S. Dr. Martin Luther King Drive in the Douglas community area of Chicago, Illinois.  Built in 1921, the building served as the headquarters of the Supreme Life Insurance Company, which was founded two years earlier.  The company, originally known as the Liberty Life Insurance Company, was the first African-American owned insurance company in the northern United States.  Since white-owned insurance firms regularly denied black customers life insurance when the firm was founded, the firm played an important role in providing life insurance to Chicago's African-American community.  The company ultimately became the largest African-American owned business in the northern states and became a symbol of the predominantly black Bronzeville neighborhood's economic success from the 1920s to the 1950s.

Hoggard, Prouse and Gummer: Hoggard, Prouse and Gummer was an architectural firm that started in 1913 in Wellington, New Zealand.  The partners were John Hoggard, William Prouse and William Henry Gummer.  Two notable building designed by the firm are the New Zealand Insurance building, later known as the Guardian Trust Building, in Auckland on Queen Street, and the State Fire Insurance Building, Wellington.

5 World Trade Center: 5 World Trade Center (also referred to as 130 Liberty Street) is a planned skyscraper at the World Trade Center in Lower Manhattan, New York City.  The site is across Liberty Street, to the south of the main 16 acre World Trade Center site.  The project is currently on standby while the Port Authority explores a potential sale of the lot to a developer and also finds tenants to occupy the skyscraper.  The proposed building shares its name with the original 5 World Trade Center, which was heavily damaged as a result of the collapse of the North Tower during the September 11 attacks and was later demolished.  The Port Authority has no plans to construct a building at 130 Liberty Street, although it is open to future development of the site as office, retail, hotel, residential or some mix of those uses.

28 Liberty Street: 28 Liberty Street, formerly known as One Chase Manhattan Plaza, is a banking skyscraper located in the downtown Manhattan Financial District of New York City, between Pine, Liberty, Nassau, and William Streets.  Construction on the building was completed in 1961.  It has 60 floors, with 5 basement floors, and is 248 meters (813 ft) tall, making it the 15th tallest building in New York City, the 43rd tallest in the United States, and the 200th tallest building in the world.

Francis H. Kimball: Francis Hatch Kimball (1845–1919) was an American architect practicing in New York City, best known for his work on skyscrapers in lower Manhattan and terra-cotta ornamentation.  He was an associate with the firm Kimball & Thompson.  His work includes the Empire Building, Manhattan Life Insurance Building, and Casino Theatre (Broadway).  All but one of Kimball's work was in the United States.

New York Life Building: The New York Life Insurance Building, New York, located at 51 Madison Avenue, Manhattan, New York City, across from Madison Square Park, is the headquarters of the New York Life Insurance Company.

Manhattan Life Insurance Building: The Manhattan Life Insurance Building was a 348 ft tower at 64-66 Broadway in New York City completed in 1894 to the designs of the architects of Kimball & Thompson and slightly extended north in 1904 making its new address 64-70 Broadway.  It was the first skyscraper to pass 100 m in Manhattan.

Whole life insurance: Whole life insurance, or whole of life assurance (in the Commonwealth of Nations), sometimes called "straight life" or "ordinary life," is a life insurance policy which is guaranteed to remain in force for the insured's entire lifetime, provided required premiums are paid, or to the maturity date.  As a life insurance policy it represents a contract between the insured and insurer that as long as the contract terms are met, the insurer will pay the death benefit of the policy to the policy's beneficiaries when the insured dies.  Because whole life policies are guaranteed to remain in force as long as the required premiums are paid, the premiums are typically much higher than those of term life insurance where the premium is fixed only for a limited term.  Whole life premiums are fixed, based on the age of issue, and usually do not increase with age.  The insured party normally pays premiums until death, except for limited pay policies which may be paid-up in 10 years, 20 years, or at age 65.  Whole life insurance belongs to the cash value category of life insurance, which also includes universal life, variable life, and endowment policies.

Royal Insurance Building, San Francisco: The Royal Insurance Building is a former office building located at 201 Sansome Street, San Francisco, California, and now converted to condominiums.  It is San Francisco Landmark #160, built in 1907 to designs by architects Howells & Stokes.  Its facade and marble entryway sculpture appears to be very similar to that of the former Royal Insurance Building in New York City, located at the corner of William Street and Maiden Lane, which had the same architect.  The sculpture is apparently by Rochette and Parzini.  It is crowned by a clock, supported by the lion and unicorn, with English roses and Scottish thistles, and the motto "Tutum te sistam".  Two cartouches contain the Liver bird to the left, representing Liverpool, and a cross and dagger to the right.

Supporting paragraphs: Manhattan Life Insurance Building 28 Liberty Street
Answer: 28 Liberty Street