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  5. 99 T.C. 379 (1992)
 

CITRUS VALLEY ESTATES, INC. v. COMMISSIONER

Docket Nos. 12900-89, 22599-89, 6505-90, 13406-90, 13407-90, 13449-90, 19117-90, 19654-90, 19716-90, 24352-90, 177-91, 15473-91.

99 T.C. 379 (1992)

CITRUS VALLEY ESTATES, INC., ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 29, 1992.

Attorney(s) appearing for the Case

Gregory A. Robinson, Neil H. Hiller, Brad S. Ostroff, and John F. Daniels, for petitioners.*

Anne W. Durning, Susan T. Mathew, James S. Stanis, and Andrew J. Gottlieb, for respondent.

TABLE OF CONTENTS

                                                      Page

Factual Background ................................    383
Law ...............................................    397
Certifying Actuaries ..............................    406
Experts ...........................................    407
Interest Rate
  Background ......................................    409
  Petitioners' Expert .............................    413
   Long...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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