DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

011522P.pdf   04/15/2002  MN Lawyers Mutual  v.  CIR
   U.S. Court of Appeals Case No:  01-1522
   Agency   
   Tax Court - Federal Tax. Tax court did not err in finding 
   insurance company's estimate of unpaid loss reserves 
   was neither fair nor reasonable; Tax Court need not defer 
   to the estimates set forth in an annual statement and 
   accepted by a state insurance regulator if the taxpayer 
   cannot otherwise defend its estimates with detailed 
   information related to its own experience.