96 F.3d 639w
78 A.F.T.R.2d 96-6644, 96-2 USTC  P 50,509
NATIONAL LIFE INSURANCE COMPANY and Subsidiaries, Petitioner-Appellant,v.COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
No. 1446, Docket 95-4025.
United States Court of Appeals,Second Circuit.
Argued June 12, 1996.Decided Sept. 25, 1996.

1
NOTE: THE COURT HAS WITHDRAWN THIS OPINION.  SEE 103 F.3D 5.

