Legal Opinion
Norwest Corporation and Subsidiaries, Successor in Interest to United Banks of Colorado, Inc., and Subsidiaries v. Commissioner
United States Tax Court
Decided August 10, 1998No. 26499-93, 3723-95, 3724-95, 3725-95Unknown
1Opinion of the Court
111 T.C. No. 5
UNITED STATES TAX COURT NORWEST CORPORATION AND SUBSIDIARIES, SUCCESSOR IN INTEREST TO UNITED BANKS OF COLORADO, INC., AND SUBSIDIARIES, ET AL.,1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 26499-93, 3723-95, Filed August 10, 1998. 3724-95, 3725-95. I. P is the successor in interest to an affiliated group of corporations whose parent corporation is United Banks of Colorado, Inc. (the UBC affiliated group and UBC, respectively). UBC and certain other members of the UBC affiliated group (collectively, the Bank) built a structure called the Atrium. P…
2Cases cited50 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Commissioner v. DanielsonCourt of Appeals for the Third Circuit · 1967
- Danielson v. CommissionerUnited States Tax Court · 1965
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