The Charles Schwab Corporation and Includable Subsidiaries v. Commissioner of Internal Revenue , 161 F.3d 1231 ( 1998 )
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82 A.F.T.R.2d 98-7364, 99-1 USTC P 50,109,
98 Cal. Daily Op. Serv. 8958,
98 Daily Journal D.A.R. 12,549The CHARLES SCHWAB CORPORATION and Includable Subsidiaries,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.No. 97-70917.
United States Court of Appeals,
Ninth Circuit.Argued and Submitted Nov. 5, 1998.
Decided Dec. 9, 1998.Glen A. Smith, Heller, Ehrman, White & McAuliffe, San Francisco, California, for the petitioner-appellant.
Paula K. Speck, United States Department of Justice, Washington, DC, for the respondent-appellee.
Appeal from a Decision of the United States Tax Court Robert P. Ruwe, Tax Court Judge, Presiding. Tax Ct. No. 1271-92.
Before: ALARCON, O'SCANNLAIN and FERNANDEZ, Circuit Judges.
ORDER
1We adopt the reasoning of the Tax Court in Charles Schwab Corp. v. Commissioner of Internal Revenue, 107 T.C. 282, 1996 WL 659390 (1996), and AFFIRM its opinion.
Document Info
Docket Number: 97-70917
Citation Numbers: 161 F.3d 1231
Filed Date: 12/9/1998
Precedential Status: Precedential
Modified Date: 8/20/2019