NORWEST CORPORATION v. COMMISSIONER

Docket No. 13908-92.

70 T.C.M. 1601 (1995)

T.C. Memo. 1995-600

Norwest Corporation and Subsidiaries v. Commissioner.

United States Tax Court.

Filed December 20, 1995.


Attorney(s) appearing for the Case

Mark Alan Hager, Robert James Jones, Thomas Richard Dwyer, and Susan K. Matlow, for the petitioner. Robert M. Ratchford and Dana E. Hundrieser, for the respondent.


MEMORANDUM OPINION

JACOBS, Judge:

This matter is before the Court on respondent's motion, and petitioner's cross-motion, for partial summary judgment pursuant to Rule 121. Both parties submitted memoranda in support of their positions.

Our task in connection with these motions is to determine the proper methodology to be used in calculating the amount of petitioner's "regular tax deduction" for purposes of computing its minimum tax liability under...

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