81 T.C. 368 (1983), 202-80, United Fire Insurance Co. v. C.I.R.

Citation: 81 T.C. 368

Opinion Judge: WILBUR, Judge:

Party Name: UNITED FIRE INSURANCE COMPANY, Petitioner v. COMMISSIONER OF OF INTERNAL REVENUE, Respondent

Attorney: John L. Snyder and Sam DeFrank, for the petitioner. Seymour I. Sherman, for the respondent.

Case Date: September 19, 1983

Court: U.S. Tax Court