The following excerpt is from Bank of California v. U.S., 672 F.2d 758 (9th Cir. 1982):
Any party contending that the actuarial tables are inapplicable bears the burden of proving why the court should deviate from those tables. Estate of Christ v. C.I.R., 480 F.2d 171, 172-73 (9th Cir. 1973). Courts will permit substitution of
Page 760
The above passage should not be considered legal advice. Reliable answers to complex legal questions require comprehensive research memos. To learn more visit www.alexi.com.