Case Name: CITIZENS AND SOUTHERN CORP. and Subsidiaries, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant
Court: United States Court of Appeals for the Eleventh Circuit
Jurisdiction: United States
Decision Date: 1990-03-22
Citations: 919 F.2d 1492
Docket Number: No. 89-8159
Parties: CITIZENS AND SOUTHERN CORP. and Subsidiaries, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.
Judges: Before FAY, Circuit Judge, RONEY , Senior Circuit Judge and PITTMAN , Senior District Judge.
Reporter: Federal Reporter 2d Series
Volume: 919
Pages: 1492–1492

Head Matter:
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 0. 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.
Before FAY, Circuit Judge, RONEY , Senior Circuit Judge and PITTMAN , Senior District Judge.
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.

Opinion:
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.