United States Tax Court April 12, 2000, No. 11579-96 (BEST LIFE ASSUR. CO. v. COMMISSIONER)

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United States · · · 12-04-2000

T.C. Memo. 2000-134

UNITED STATES TAX COURT

BEST LIFE ASSURANCE COMPANY OF CALIFORNIA, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 11579-96. Filed April 12, 2000.

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