Legal Opinion
BankAmerica Corporation, as successor in interest to Continental Bank Corporation, as successor in interest to Continental Illinois Corporation v. Commissioner
United States Tax Court
Decided July 15, 1997No. 5931-83Unknown
1Opinion of the Court
109 T.C. No. 1
UNITED STATES TAX COURT BANKAMERICA CORPORATION, as successor in interest to CONTINENTAL BANK CORPORATION, as successor in interest to CONTINENTAL ILLINOIS CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent% Docket No. 5931-83. Filed July 15, 1997. P had deficiencies in its Federal income tax for years 1 and 2. In year 3, P carried back an amount of investment tax credit to years 1 and 2, reducing the % This Court has issued five opinions under this docket number, each captioned Continental Illinois Corp. v. Commissioner:
T.C. Memo. 1988-318,
T.C. Memo.…
2Cases cited25 opinions
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Callen v. Pennsylvania RailroadSupreme Court of the United States · 1948
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Woods v. CommissionerUnited States Tax Court · 1989
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