91 T.C. 463 (1988), 35465-86, Citizens & Southern Corporation & Subsidiaries v. C.I.R.

Citation: 91 T.C. 463

Opinion Judge: GOFFE, JUDGE:

Party Name: CITIZENS AND SOUTHERN CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: Sidney O. Smith, Jr., Philip C. Cook, Steven M. Collins, Terence J. Greene, Martin D. Ginsburg, Kenneth W. Gideon, John F. Coverdale, and Timothy J. Peaden, for the petitioner. Anne O. Hintermeister, Wendy Sands, and Patricia A. Donahue, for the respondent.

Judge Panel: CHABOT, J., dissenting: CONCURRENCE OF JUDGE COHEN COHEN, J., CONCURRING: KORNER, HAMBLEN, WELLS, and WHALEN, JJ., agree with this concurring opinion. CONCURRENCE OF JUDGE JACOBS JACOBS, J., concurring: DISSENT OF JUDGE WILLIAMS WILLIAMS, J., dissenting:

Case Date: September 06, 1988

Court: U.S. Tax Court