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ANDANTECH L.L.C. v. COMMISSIONER

Docket Nos. 15532-98, 4277-00, 6348-00.

83 T.C.M. 1476 (2002)

T.C. Memo. 2002-97

Andantech L.L.C., Wells Fargo Equipment Finance, Inc. (f/k/a Norwest Equipment Finance, Inc.), Tax Matters Partner, and Wells Fargo & Company (f/k/a Norwest Corporation), A Partner Other Than the Tax Matters Partner, et al. v. Commissioner.

United States Tax Court.

Filed April 9, 2002.

Attorney(s) appearing for the Case

Mark Alan Hager, Walter A. Pickhardt, John R. Kalligher, William K. Wilcox, and Myron L. Frans, for the petitioners in Docket No. 15532-98.

Walter A. Pickhardt, Mark Alan Hager, and William K. Wilcox, for the petitioner in Docket No. 4277-00.

Walter A. Pickhardt, for the petitioner in Docket No. 6348-00.

Robert M. Ratchford, Donna C. Hansberry, John C. Schmittdiel, and Robert J. Burbank, for the respondent.

                                               CONTENTS

FINDINGS OF FACT ..................................................................... 1479

I. Norwest and Its Affiliated Group .................................................. 1479
   A. Norwest ........................................................................ 1479
   B. NEFI ........................................................................... 1479

II. Comdisco and CIG .....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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