The CHARLES SCHWAB CORPORATION and Includable Subsidiaries, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee, 161 F.3d 1231

ORDER We adopt the reasoning of the Tax Court in Charles Schwab Corp. v. Commissioner of Internal Revenue, 107 T.C. 282, 1996 WL 659390 (1996), and AFFIRM its opinion.