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MINNESOTA LAWYERS MUTUAL INSURANCE COMPANY v. COMMISSIONER

Docket No. 21181-97.

79 T.C.M. 2234 (2000)

T.C. Memo. 2000-203

Minnesota Lawyers Mutual Insurance Company and Subsidiaries v. Commissioner.

United States Tax Court.

Filed June 30, 2000.

Attorney(s) appearing for the Case

Myron L. Frans, for the petitioner. John C. Schmittdiel, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

THORNTON, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes as follows:

Taxable year                         Deficiency

1993 .............................    $712,570
1994 .............................     436,295
1995 .............................     380,570

The sole issue for decision is what portion of petitioner's reserves for unpaid losses...

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