523 U.S. 382 523 U.S. 382118 S.Ct. 1413140 L.Ed.2d 542 ATLANTIC MUTUAL INSURANCE COMPANY, Petitioner,v.COMMISSIONER OF INTERNAL REVENUE. No. 97-147. Supreme Court of the United States Argued March 2, 1998. Decided April 21, 1998. Syllabus * Before enactment of the Tax Reform Act of 1986, the Internal Revenue Code gave property and casualty (PC) insurers […]