This opinion cites 8 cases:

Beneficial Life Ins. Co. v. Commissioner , 79 T.C. 627 ( 1982 )


modern-american-life-insurance-company-successor-in-interest-to-dynamic , 830 F.2d 110 ( 1987 )


United Fire Insurance Company v. Commissioner of Internal Revenue , 768 F.2d 164 ( 1985 )


Oxford Life Insurance Company v. United States , 790 F.2d 1370 ( 1986 )


Prairie States Life Insurance Co. v. United States , 828 F.2d 1222 ( 1987 )


Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal Revenue , 790 F.2d 1409 ( 1986 )


Southwestern Life Insurance Company, Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-Appellee , 560 F.2d 627 ( 1977 )


Colonial American Life Insurance Company v. Commissioner of Internal Revenue , 843 F.2d 201 ( 1988 )