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shall use the term “petitioner” to refer without distinction to
Norwest or one or more of the predecessor corporations.
These consolidated cases involve determinations by
respondent of deficiencies in petitioner's Federal income taxes
and claims by petitioner of overpayments, as follows:
Norwest Corp. & Subs., Successor in Interest
Docket No. 26499-93 to United Banks of Colorado Inc., & Subs.
Taxable
Year Ending Deficiency Overpayment
Dec. 31, 1988 $1,375,108 $1,655,377
Dec. 31, 1989 1,220,465 1,073,562
Dec. 31, 1990 11,709 641,481
Apr. 19, 1991 20,390 200,417
Norwest Corp., Successor in Interest to
Docket No. 3723-95 United Banks of Colorado, Inc., and Subs.
Taxable
Year Ending Deficiency Overpayment
Dec. 31, 1977 $169,807 $2,266,944
Dec. 31, 1978 390,485 3,625,304
Dec. 31, 1979 123,996 5,931,559
Dec. 31, 1980 2,778 467,598
Dec. 31, 1984 648,163 3,374,964
Dec. 31, 1985 4,637,602 1,596,738
Norwest Corp., Successor in Interest to
Docket No. 3724-95 Intrawest Financial Corp. and Subs.
Taxable
Year Ending Deficiency
Dec. 31, 1980 $34,413
Apr. 30, 1987 1,010
Norwest Corp., Successor in Interest in
Docket No. 3725-95 Lorin Investment Co., Inc., and Subs.
Taxable
Year Ending Deficiency
Dec. 31, 1980 $20,491
Dec. 31, 1981 10,371
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