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resolved by a trial or obviated by agreement of the parties,
before we can decide whether the rule of law we first expressed
in Security Bank Minn. v. Commissioner, supra, and recently
applied in Security State Bank v. Commissioner, supra, applies to
the CD's and time deposits.
The background facts set forth below are derived from the
pleadings in this case, petitioner's request for admission,
respondent's responses to petitioner's request, the affidavit and
exhibits attached to petitioner's motion for partial summary
judgment and the supplement to petitioner's motion, respondent's
cross-motion for partial summary judgment, the declaration and
exhibits attached to respondent's response to petitioner's
motion, the exhibits attached to petitioner's reply to
respondent's response, and petitioner's supplemental reply and
affidavit attached thereto. The background facts are set forth
solely for the purpose of deciding the motions and are not
findings of fact for this case. Fed. R. Civ. P. 52(a);
Sundstrand Corp. v. Commissioner, 98 T.C. 518, 520 (1992), affd.
17 F.3d 965 (7th Cir. 1994).
Factual Background
Petitioner is a successor in interest by merger to West One
Bancorp, formerly known as Moore Financial Group, Inc. (Moore
Financial), a national bank holding company incorporated in Idaho
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