Jefferson-Pilot Corp. v. Commissioner Date Filed: April 13th, 1992 Citations: 98 T.C. No. 32, 98 T.C. 435, 70 Rad. Reg. 2d (P & F) 999, 1992 U.S. Tax Ct. LEXIS 36 Docket Number: Docket No. 1488-89
