T.C. Memo. 2000-203
UNITED STATES TAX COURT
MINNESOTA LAWYERS MUTUAL INSURANCE COMPANY AND SUBSIDIARIES,
Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21181-97. Filed June 30, 2000.
Myron L. Frans, for petitioner.
John C. Schmittdiel, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Respondent determined deficiencies in
petitioner’s Federal income taxes as follows:
Taxable year Deficiency
1993 $712,570
1994 436,295
1995 380,570
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