T.C. Memo. 2001-12
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 January 22, 2001.
Joel V. Williamson, Thomas C. Durham, Kim M. Boylan, Charles
W. Hall, and Stephen M. Feldhaus, for petitioner.
Theodore J. Kletnick, William G. Merkle, Rebecca I.
Rosenberg, and Robert T. Bennett, for respondent.
* This Memorandum Opinion supplements 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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