Legal Opinion
Unionbancal Corporation v. Commissioner Of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided September 18, 2002No. 00-70764PublishedCited by 2 opinions
1Opinion of the Court
305 F.3d 976
UNIONBANCAL CORPORATION, f.k.a. Union Bank, Successor in Interest to Standard Chartered Holdings, Inc. and Includable Subsidiaries, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
No. 00-70764.
United States Court of Appeals, Ninth Circuit.
Argued and Submitted December 4, 2001.
Filed September 18, 2002.
Frederick R. Chilton, Jr., Paolo M. Dau, and Ward S. Connelly (on the brief), Paulo Dau (argued), Fenwick & West LLP, Palo Alto, CA, for the petitioner.
Jonathan S. Cohen and Charles Bricken (on the brief), Charles Bricken (argued), Department of Justice, Tax Division,…
Also in this document: Dissent.
2Cases cited29 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
- Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
- Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
- Rust v. SullivanSupreme Court of the United States · 1991
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3Cited by2 opinions
- Square D Company and Subsidiaries v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 2006
- Square D Co Subsidi v. CIRCourt of Appeals for the Seventh Circuit · 2006