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PEOPLES FEDERAL SAV. AND LOAN ASS'N OF SIDNEY v. C.I.R.

No. 90-1939.

948 F.2d 289 (1991)

PEOPLES FEDERAL SAVINGS AND LOAN ASSOCIATION OF SIDNEY, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided November 6, 1991.

Attorney(s) appearing for the Case

John F. Coverdale (argued), Alan S. Kader (briefed), Fried, Frank, Harris, Shriver & Jacobson, Washington, D.C., Ralph F. Keister, Faulkner, Garmhausen, Keister & Shenk, Sidney, Ohio, for petitioner-appellee.

Abraham N.M. Shashy, Jr., Chief Counsel, I.R.S., Office of Chief Counsel, Gary R. Allen, Acting Chief (briefed), Richard Farber, Bruce R. Ellisen (argued), Shirley D. Peterson, U.S. Dept. of Justice, Appellate Section Tax Div. (argued and briefed), Washington, D.C., for respondent-appellant.

Before MILBURN and SUHRHEINRICH, Circuit Judges, and JORDAN, District Judge.

MILBURN, Circuit Judge.

The Commissioner of Internal Revenue ("Commissioner") appeals the decision of the United States Tax Court determining that the appellee, Peoples Federal Savings and Loan Association of Sidney, Ohio ("taxpayer"), owed a tax deficiency for 1978, but was entitled to refunds for 1979 and 1980.

From 1964 to 1978, the Commissioner had in force a regulation, 26 C.F.R. § 1.593-6(b)(2)(iv), which provided that, for purposes of the "percentage...

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