 Life Insurance Co. v. United States, 0 Cir. 0000, 000 F.0d 000; Jefferson Standard Life Insurance Co. v. United States, 0 Cir. 0000, 000 F.0d 000; Western National Life Insurance Co. v. Commissioner of Internal Revenue, 0 Cir. 0000, 000 F.0d 000; Western and Southern Life Insurance Co. v. Commissioner of Internal Revenue, 0 Cir. 0000, 000 F.0d 0