Citizens & S. Corp. & Subsidiaries v. Comm'r of Internal Revenue, 919 F.2d 1492 (11th Cir. 1990). · Go Syfert
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Citizens & S. Corp. & Subsidiaries v. Comm'r of Internal Revenue, 919 F.2d 1492 (11th Cir. 1990). Cases Citing This Book View Copy Cite
55 citation events (6 in the last 25 years) across 11 distinct courts.
Strongest positive: In Re Baxter (alnb, 2001-11-08)
Treatment trajectory · 1990 → 2026 · click a year to view as-of
1990 2008 2026
Top citers, strongest first. 4 distinct citers. How cited ↗
discussed Cited "see" In Re Baxter
Bankr. N.D. Ala. · 2001 · signal: see · confidence high
See IRS v. CM Holdings, Inc., 254 B.R. 578 , 630 n. 63 (D.Del.2000) (citing the Eleventh Circuit case of Citizens & Southern Corp. v. Comm'r, 91 T.C. 463, 503-04 , 1988 WL 90987 (1988), aff'd, 919 F.2d 1492 (11th Cir.1990) for the proposition that the Treasury Bond rate is a fact subject to judicial notice).
cited Cited "see" Internal Revenue Service v. CM Holdings, Inc. (In Re CM Holdings, Inc.)
D. Del. · 2000 · signal: see · confidence high
See Citizens & Southern Corp. v. Comm'r, 91 T.C. 463, 503-04 , 1988 WL 90987 (1988), aff'd, 919 F.2d 1492 (11th Cir.1990) (Treasury Bond rate is a fact subject to judicial notice).
discussed Cited "see" FMR CORP. v. COMMISSIONER (2×)
Tax Ct. · 1998 · signal: see · confidence high
See Citizens & S. Corp. v. Commissioner, 91 T.C. 463 (1988) , affd. 919 F.2d 1492 (11th Cir. 1990) .
discussed Cited "see" FMR Corp. and Subsidiaries v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See Citizens & S. Corp. v. Commissioner, 91 T.C. 463 (1988), affd. 919 F.2d 1492 (11th Cir. 1990). - 48 - Petitioner conducted studies to determine the useful life of a new RIC based solely on the estimated duration of the initial investments in a new RIC from customers who invested during the first 6 months of the existence of the RIC.
Retrieving the full opinion text from the archive…
Citizens and Southern Corp. And Subsidiaries
v.
Commissioner of Internal Revenue
89-8159.
Court of Appeals for the Eleventh Circuit.
Mar 22, 1990.
919 F.2d 1492
Published

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:

1

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.

*

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