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BANK ONE CORP. v. COMMISSIONER

Docket Nos. 5759-95, 5956-97.

120 T.C. 174 (2003)

120 T.C. No. 11

BANK ONE CORPORTATION (SUCCESSOR IN INTEREST TO FIRST CHICAGO NBD CORPORATION, FORMERLY NBD BANCORP, INC., SUCCESSOR IN INTEREST TO FIRST CHICAGO CORPORATION) AND AFFILIATED CORPORATIONS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 2, 2003.

Attorney(s) appearing for the Case

Jay H. Zimbler, John L. Snyder, Michael A. Clark, Michael R. Schlessinger, Bradford L. Ferguson, David M. Schiffman, John Wester, Kevin R. Pryor, Michael M. Conway, Marilyn D. Franson, and Hille R. Sheppard, for petitioner.*

Marjory A. Gilbert, Marsha A. Sabin, Joseph P. Ferrick, John W. Rogers III, Charles W. Culmer, Michael O'Donnell, and William Merkle, for respondent.

CONTENTS

FINDINGS OF FACT ...................................................... 183
I. Background ......................................................... 183
   A. Stipulations of Fact ............................................ 183
   B. Briefs on CD-ROM With Appropriate Hyperlinks .................... 183
   C. Relevant Taxpayers .............................................. 183
      1. FCC .........................................................

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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