Citizens and Southern Corp. and Subsidiaries, Petitioners-Appellees, v. Commissioner of Internal Revenue, Respondent-Appellant., 919 F.2d 1492 (11th Cir. 1990)
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Gary R. Allen, Francis M. Allegra, Michael L. Paup, Charles Bricken, David English Carmack, Jonathan S. Cohen, Brian C. Griffin, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant.
Sidney O. Smith, Jr., Philip C. Cook, Terence J. Greene, Timothy J. Peaden, Alston & Bird, Atlanta, Ga., Martin D. Ginsburg, John F. Coverdale, Fried, Frank, Harris, Shriver & Jacobson, Washington, D.C., for petitioners-appellees.
Joel V. Williamson, Thomas C. Durham, Roger J. Jones, Edward C. Rustigan, Mayer, Brown & Platt, Chicago, Ill., for amicus curiae American Bankers Ass'n.
Appeal from a Decision of the United States Tax Court.
Before FAY, Circuit Judge, RONEY*, Senior Circuit Judge and PITTMAN**, Senior District Judge.
PER CURIAM:
The judgment is affirmed based upon the opinions of the Tax Court found at 91 T.C. 463 (1988) and T.C. Memo. 1988-318.
* See Rule 34-2(b), Rules of the U.S. Court of Appeals for the Eleventh Circuit
** Honorable Virgil Pittman, Senior U.S. District Judge for the Southern District of Alabama, sitting by designation
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