THE NORTHWESTERN MUTUAL LIFE INSURANCE COMPANY, APPELLEE/CROSS-APPELLANT, v. THE UNITED STATES, APPELLANT/CROSS-APPELLEE. Appeal Nos. 85-2755, 85-2810.United States Court of Appeals, Federal Circuit. July 15, 1986. 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. […]