1. Home
  2. Browse Decisions
  3. T.C.
  4. 107 T.C.
  5. 107 T.C. 301 (1996)
 

RIGGS NATL. CORP. & SUBS. v. COMMISSIONER

Docket No. 24368-89.

107 T.C. 301 (1996)

RIGGS NATIONAL CORPORATION & SUBSIDIARIES (F.K.A. RIGGS NATIONAL BANK AND SUBSIDIARIES), PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 10, 1996.

Attorney(s) appearing for the Case

Joel V. Williamson, Thomas C. Durham, Scott M. Stewart, Richard M. Timmel, Patricia Anne Flaming, and Kim Marie Boylan, for petitioner.

Theodore J. Kletnick, William G. Merkle, Diane P. Thaler, Paul S. Manning, Rajiv Madan, Mary Ann Amodeo, and Janice E. Lamartine, for respondent.

JACOBS, Judge:

Respondent determined deficiencies in the Federal income tax of petitioner Riggs National Corp. & Subsidiaries, formerly known as Riggs National Bank & Subsidiaries.

The dispute involves petitioner's entitlement to foreign tax credit under section 9011 for Brazilian taxes withheld on interest income petitioner received, during the years 1980 through 1986, as a result of its loans to Brazilian borrowers...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases