DocketNumber: 89-8159
Citation Numbers: 919 F.2d 1492
Filed Date: 3/22/1990
Status: Precedential
Modified Date: 11/14/2018
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:
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.
In Re Baxter , 269 B.R. 458 ( 2001 )
norwest-corporation-formerly-known-as-northwest-bancorporation-and , 69 F.3d 1404 ( 1995 )
Continental Illinois Corporation, Also Known as Continental ... , 998 F.2d 513 ( 1993 )
Newark Morning Ledger Co. v. United States , 113 S. Ct. 1670 ( 1993 )
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 )
PRECISION PINE & TIMBER, INC. v. COMMISSIONER , 2003 Tax Ct. Summary LEXIS 18 ( 2003 )
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 )
Fed. Home Loan Mortg. Corp. v. Comm'r , 92 T.C.M. 59 ( 2006 )
Capital Blue Cross & Subsidiaries v. Comm'r , 122 T.C. 224 ( 2004 )
Nestle Holdings v. Commissioner , 70 T.C.M. 682 ( 1995 )
Thompson v. Commissioner , 73 T.C.M. 3169 ( 1997 )
Lorvic Holdings v. Commissioner , 76 T.C.M. 220 ( 1998 )
Orozco v. Commissioner , 68 T.C.M. 472 ( 1994 )
Norwest Corp. v. Commissioner , 63 T.C.M. 3023 ( 1992 )
Riggs Nat'l Corp. & Subsidiaries v. Commissioner , 107 T.C. 301 ( 1996 )
FMR CORP. v. COMMISSIONER , 110 T.C. 402 ( 1998 )
Trustmark Corp. v. Commissioner , 67 T.C.M. 2764 ( 1994 )