Legal Opinion

Pacific First Federal Savings Bank v. Commissioner Internal Revenue Service

Court of Appeals for the First Circuit

Decided May 21, 1992No. 91-70116Published

1Opinion of the Court

961 F.2d 800

69 A.F.T.R.2d 92-605, 92-1 USTC P 50,099

PACIFIC FIRST FEDERAL SAVINGS BANK, Petitioner-Appellee,

v.

COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellant.

No. 91-70116.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Oct. 9, 1991.

Decided Feb. 7, 1992.

As Amended on Denial of Rehearing and Rehearing En Banc May

21, 1992.

Bruce R. Ellisen, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellant.

John F. Coverdale, Fried, Frank, Harris, Shriver & Jacobson, Washington, D.C., for petitioner-appellee.

Appeal from a Decision of the United States Tax…

Also in this document: Dissent.

2Cases cited21 opinions

  1. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  2. Rust v. SullivanSupreme Court of the United States · 1991
  3. National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
  4. Burnet v. Coronado Oil & Gas Co.Supreme Court of the United States · 1932
  5. Cottage Savings Assn. v. CommissionerSupreme Court of the United States · 1991

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