Court of Appeals for the Ninth Circuit September 18, 2002, 00-70764 (Unionbancal Corporation v. Commissioner Of Internal Revenue)

305 F.3d 976 UNIONBANCAL CORPORATION, f.k.a. Union Bank, Successor in Interest to Standard Chartered Holdings, Inc. and Includable Subsidiaries, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 00-70764. United States Court of Appeals, Ninth Circuit. Argued and Submitted December 4, 2001. Filed September 18, 2002. Frederick R. Chilton, Jr., Paolo M. Dau, and Ward S.