Atlantic Mut. Ins. Co. v. Commissioner, 523 U.S. 382, 10 (1998)

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Cite as: 523 U. S. 382 (1998)

Opinion of the Court

intended—of the competing interests of fairness, administrability, and avoidance of abuse.

* * *

Because the Treasury Regulation represents a reasonable interpretation of the term "reserve strengthening," we affirm the judgment of the Court of Appeals.

It is so ordered.

391

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