T.C. Memo. 1996-75 UNITED STATES TAX COURT ATLANTIC MUTUAL INSURANCE COMPANY AND INCLUDIBLE SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 25767-93. Filed February 22, 1996. John S. Breckinridge, Jr., and James H. Kenworthy, for petitioners. Phillip A. Pillar and Maureen Nelson, for respondent. MEMORANDUM OPINION FOLEY, Judge: Respondent determined a deficiency of $519,987 in petitioners' Federal income tax for the 1987 taxable year as a result of alleged "reserve strengthening". Under thePage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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