United States Tax Court.
TANNENWALD, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes:
1972 ........................ $251,979 1973 ........................ 127,952 1974 ........................ 124,309
After agreements between and concessions by the parties, the issues for decision are:
(1) Whether petitioner is required to revalue life insurance reserves acquired in a statutory merger before adding such...
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