Case Name: The CHARLES SCHWAB CORPORATION and Includable Subsidiaries, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1998-12-09
Citations: 161 F.3d 1231
Docket Number: No. 97-70917
Parties: The CHARLES SCHWAB CORPORATION and Includable Subsidiaries, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Judges: Before: ALARCON, O’SCANNLAIN and FERNANDEZ, Circuit Judges.
Reporter: Federal Reporter 3d Series
Volume: 161
Pages: 1231–1231

Head Matter:
The 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.
Before: ALARCON, O’SCANNLAIN and FERNANDEZ, Circuit Judges.

Opinion:
ORDER
We 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.