MERCANTILE EMPLOYEES' BENEFICIARY ASSOCIATION TRUST ET AL.
v.
BANK ONE, TEXAS, N. A., ET AL.

U.S. | 1993-11-29
No. 93-342
510 U.S. 990 Supreme Court of the United States (1993) Positive Treatment
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  • …rmed the Tax Court, adopting the latter’s opinion and noting the resulting conflict with the Sixth Circuit’s decision in Street and with the Court of Appeals for the Federal Circuit’s decision in Burke v. United States, 994 F. 2d 1576, cert. denied, 510 U. S. 990 (1993). See 63 F. 3d 1083, 1084-1085 (CA11 1995). We granted certiorari, 517 U. S. 1166 (1996), and, in agreement with the Tax Court and the Court of Appeals for the Eleventh Circuit, we now affirm the judgment. II A necessary first step in calcul…

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