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 1985

National States Insurance Company v. Commissioner of Internal Revenue , 758 F.2d 1277 ( 1985 )

This opinion cited by 2 cases:

USAA Life Ins. Co. v. Commissioner , 94 T.C. 499 ( 1990 )

Wells Fargo & Company (f.k.a. Norwest Corporation) and Subsidiaries v. Commissioner , 120 T.C. No. 5 ( 2003 )