Minnesota Lawyers Mutual Insurance Company and 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.

• \The determination of a fair and reasonable estimate of a taxpayer's unpaid losses is essentially a valuation issue and a question of fact.'\ (quoting Hanover ins. Co. v. Comm'r, 598 P.2d 1211, 1220 (1st Cir. 1979))

Source: CourtListener parenthetical corpus (CC0).