What is the burden of proving that a party to an actuarial table is inapplicable?

MultiRegion, United States of America

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

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