EUGENE A. FISHER, Trustee, SEYMOUR P. NAGAN IRREVOCABLE TRUST, for itself and, as Representative of all similarly situated taxpayers, v. THE UNITED STATES
(04-1726T)
Class certification, tax refund, conversion of mutual life insurance company to stock company, demutualization, numerosity, impracticability of joinder, adequacy of representation, predominance of common questions of fact or law, superiority of class action, opportunity to present additional facts under Rule 23(c)(1)(C), renewed motion for class certification
Signed by Judge Miller, G..