Legal Opinion
Norwest Corp. v. Commissioner
United States Tax Court
Decided August 15, 1995No. Docket Nos. 20567-93, 26213-93UnpublishedCited by 3 opinions
1Opinion of the Court
NORWEST CORPORATION AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Norwest Corp. v. Commissioner
Docket Nos. 20567-93, 26213-93.
United States Tax Court
T.C. Memo 1995-390; 1995 Tax Ct. Memo LEXIS 389; 70 T.C.M. (CCH) 416;
August 15, 1995, Filed
Mark Hager, for petitioner.
Lawrence C. Letkewicz, for respondent.
JACOBS, Judge
JACOBS
MEMORANDUM OPINION
JACOBS, Judge: This matter is before the Court on respondent's motion for partial summary judgment pursuant to Rule 121 1 and petitioner's cross-motion for summary judgment. Both petitioner and respondent submitted memoranda in…
2Cases cited5 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Naftel v. CommissionerUnited States Tax Court · 1985
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Walgreen Co. & Subsidiaries v. CommissionerUnited States Tax Court · 1994
- JFM, Inc. v. CommissionerUnited States Tax Court · 1994
3Cited by3 opinions
- Norwest Corp. v. Comm'rUnited States Tax Court · 1998
- Norwest Corp. v. Comm'rUnited States Tax Court · 1998
- Norwest Corporation and Subsidiaries, Successor in Interest to United Banks of Colorado, Inc., and Subsidiaries v. CommissionerUnited States Tax Court · 1998