Citation Codes Equivalent Citations citation codes Docket Number No. 89-8159. Attorney(S) Gary R. Allen, Francis M. Allegra, Michael L. Paup, Charles Bricken, David English Carmack, Jonathan S. Cohen, Brian C. Griffin, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellant. Sidney O. Smith, Jr., Philip C. Cook, Terence J. Greene, Timothy J. Peaden, Alston Bird, Atlanta, Ga., Martin D. Ginsburg, John F. Coverdale, Fried, Frank, Harris, Shriver Jacobson, Washington, D.C., for petitioners-appellees. Joel V. Williamson, Thomas C. Durham, Roger J. Jones, Edward C. Rustigan, Mayer, Brown Platt, Chicago, Ill., for amicus curiae American Bankers Ass'n. Judges Peter Thorp Fay Paul Hitch Roney Thomas Virgil Pittman See more information ... Smart Summary Please sign up to generate summary. CITIZENS AND SOUTHERN CORP. AND SUBSIDIARIES, PETITIONERS-APPELLEES, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLANT. PER CURIAM: The judgment is affirmed based upon the opinions of the Tax Court found at 91 T.C. 463 (1988) and T.C. Memo. 1988-318.