National States Insurance Company 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.

• a reserve is computed by calculating the excess of the present value of future benefits payable over the present value of future net premiums receivable
• a reserve is computed by calculating the excess of the present value of future benefits payable over the present value of future net premiums receivable
• a reserve is computed by calculating the excess of the present value of future benefits payable over the present value of future net premiums receivable

Source: CourtListener parenthetical corpus (CC0).