T.C. Memo. 2004-110
UNITED STATES TAX COURT
RIGGS NATIONAL CORPORATION & SUBSIDIARIES,
f.k.a. RIGGS NATIONAL BANK AND SUBSIDIARIES, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 24368-89. Filed May 3, 2004.
Joel V. Williamson, Thomas C. Durham, Gary S. Colton, Jr.,
Russell R. Young, Charles W. Hall, and Stephen M. Feldhaus, for
petitioner.
Theodore J. Kletnick and Courtney L. Shepardson, for
respondent.
*This Supplemental Memorandum Findings of Fact and Opinion
supplements our Supplemental Memorandum Opinion in T.C. Memo.
2001-12, revd. and remanded 295 F.3d 16 (D.C. Cir. 2002), which
supplemented our Opinion in Riggs Natl. Corp. & Subs. v.
Commissioner, 107 T.C. 301 (1996), revd. and remanded 163 F.3d
1363 (D.C. Cir. 1999).
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