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NORWEST CORP. & SUBS. v. COMMISSIONER

Docket Nos. 20567-93, 26213-93.

108 T.C. 265 (1997)

NORWEST CORPORATION AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 28, 1997.

Attorney(s) appearing for the Case

Mark Alan Hager, Joseph Robert Goeke, Thomas C. Durham, David Farrington Abbott, William Albert Schmalzl, Glenn A. Graff, Daniel A. Dumezich, and Scott Gerald Husaby, for petitioner.

Lawrence C. Letkewicz, Dana Hundrieser, and Gary J. Merken, for respondent.

CONTENTS

                                                                            Page

General Findings .........................................................  269
Issue I. Removal of Asbestos-Containing Materials ........................  270
  A. The Douglas Street Building .........................................  270
  B. Remodeling Plans ....................................................  270
  C. Use of Asbestos-Containing Materials in...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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