Citizens and Southern Corp. And Subsidiaries v. Commissioner of Internal Revenue , 919 F.2d 1492 ( 1990 )


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  • 919 F.2d 1492

    91-1 USTC P 50,043

    CITIZENS AND SOUTHERN CORP. and Subsidiaries, Petitioners-Appellees,
    v.
    COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

    No. 89-8159.

    United States Court of Appeals,
    Eleventh Circuit.

    March 22, 1990.

    Gary R. Allen, Francis M. Allegra, Michael L. Paup, Charles Bricken, David English Carmack, Jonathan S. Cohen, Brian C. Griffin, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.

    Sidney O. Smith, Jr., Philip C. Cook, Terence J. Greene, Timothy J. Peaden, Alston & Bird, Atlanta, Ga., Martin D. Ginsburg, John F. Coverdale, Fried, Frank, Harris, Shriver & Jacobson, Washington, D.C., for petitioners-appellees.

    Joel V. Williamson, Thomas C. Durham, Roger J. Jones, Edward C. Rustigan, Mayer, Brown & Platt, Chicago, Ill., for amicus curiae American Bankers Ass'n.

    Appeal from a Decision of the United States Tax Court.

    Before FAY, Circuit Judge, RONEY*, Senior Circuit Judge and PITTMAN**, Senior District Judge.

    PER CURIAM:

    1

    The judgment is affirmed based upon the opinions of the Tax Court found at 91 T.C. 463 (1988) and T.C. Memo. 1988-318.

    *

    See Rule 34-2(b), Rules of the U.S. Court of Appeals for the Eleventh Circuit

    **

    Honorable Virgil Pittman, Senior U.S. District Judge for the Southern District of Alabama, sitting by designation

Document Info

Docket Number: 89-8159

Citation Numbers: 919 F.2d 1492, 1990 U.S. App. LEXIS 4116

Filed Date: 3/22/1990

Precedential Status: Precedential

Modified Date: 11/14/2018

Cited By (23)

Simon v. Comm'r , 103 T.C. 247 ( 1994 )

Riggs Nat'l Corp. & Subsidiaries v. Commissioner , 107 T.C. 301 ( 1996 )

FMR CORP. v. COMMISSIONER , 110 T.C. 402 ( 1998 )

Fed. Home Loan Mortg. Corp. v. Comm'r , 121 T.C. 254 ( 2003 )

Capital Blue Cross & Subsidiaries v. Comm'r , 122 T.C. 224 ( 2004 )

norwest-corporation-formerly-known-as-northwest-bancorporation-and , 69 F.3d 1404 ( 1995 )

In Re Baxter , 269 B.R. 458 ( 2001 )

Riggs National Corporation & Subsidiaries (f.k.a. Riggs ... , 107 T.C. No. 18 ( 1996 )

FMR Corp. and Subsidiaries v. Commissioner , 110 T.C. No. 30 ( 1998 )

Federal Home Loan Mortgage Corporation v. Commissioner , 121 T.C. No. 13 ( 2003 )

Capital Blue Cross and Subsidiaries v. Commissioner , 122 T.C. No. 11 ( 2004 )

Continental Illinois Corporation, Also Known as Continental ... , 998 F.2d 513 ( 1993 )

Newark Morning Ledger Co. v. United States , 113 S. Ct. 1670 ( 1993 )

Trustmark Corp. v. Commissioner , 67 T.C.M. 2764 ( 1994 )

Beaver Bolt v. Commissioner , 70 T.C.M. 1364 ( 1995 )

Nestle Holdings v. Commissioner , 70 T.C.M. 682 ( 1995 )

Lorvic Holdings v. Commissioner , 76 T.C.M. 220 ( 1998 )

Orozco v. Commissioner , 68 T.C.M. 472 ( 1994 )

PRECISION PINE & TIMBER, INC. v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 18 ( 2003 )

Norwest Corp. v. Commissioner , 63 T.C.M. 3023 ( 1992 )

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