Atlantic Mutual Insurance Company, and Includible Subsidiaries v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• declining to combine Justice Roberts’s opinion with the four-justice dissent in the Affordable Care Act case to create binding precedent
• “The expert testimony here makes clear that the term “reserve strengthening” as used in section 1023(e)(3)(B) is subject to more than one interpretation.”

Source: CourtListener parenthetical corpus (CC0).