National Life Insurance Company and Subsidiaries, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 96 F.3d 639 (2d Cir. 1996)

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US Court of Appeals for the Second Circuit - 96 F.3d 639 (2d Cir. 1996) Argued June 12, 1996. Decided Sept. 25, 1996

NOTE: THE COURT HAS WITHDRAWN THIS OPINION. SEE 103 F.3d 5.

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