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BELL FEDERAL SAV. AND LOAN ASS'N v. C.I.R.

No. 93-2679.

40 F.3d 224 (1994)

BELL FEDERAL SAVINGS AND LOAN ASSOCIATION, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided November 16, 1994.

Attorney(s) appearing for the Case

Sharon Swarsensky Bilow, Anthony C. Valiulis, Jordan Z. Katz, Joseph D. Ament, Much, Shelist, Freed, Denenberg & Ament, Robert E. Ulbricht, Jill A. Dougherty, Kelly, Olson, Rogan & Siepker, Kenneth W. Gideon (argued), Wilmer, Cutler & Pickering, Washington, DC, for petitioner-appellee.

Michael L. Paup, Gary R. Allen, Bruce R. Ellisen, Frank P. Cihlar (argued), Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for respondent-appellant.

Before LAY, BAUER, and WOOD, Jr., Circuit Judges.

HARLINGTON WOOD, Jr., Circuit Judge.

The Commissioner of Internal Revenue ("Commissioner") appeals the decision of the United States Tax Court that the appellee, Bell Federal Savings and Loan Association ("Bell"), was not deficient in its income tax payments for the taxable year 1978. The Tax Court reached this decision after concluding that 26 C.F.R. § 1.593-6A(b)(5)(vi)-(vii) was invalid and contrary to Congress's intent. Issued by the Commissioner in 1978...

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