BOYCE F. MARTIN, Jr., Circuit Judge.
The Commissioner appeals the district court's decision allowing tax deductions for contributions to an individual defined benefit pension plan. The district court found that the actuarial assumptions used in creating the plan were reasonable in the aggregate and were the actuaries' best estimate. We reverse that decision.
In 1984, the law firm of Rhoades, McKee, Boer, Goodrich & Titta created an individual defined benefit...
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