Legal Opinion
CF Indus. v. Commissioner
United States Tax Court
Decided March 16, 1994No. Docket No. 9420-88Unpublished
1Opinion of the Court
CF INDUSTRIES, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CF Indus. v. Commissioner
Docket No. 9420-88
United States Tax Court
T.C. Memo 1994-107; 1994 Tax Ct. Memo LEXIS 108; 67 T.C.M. (CCH) 2397;
March 16, 1994, Filed
Decision will be entered under Rule 155.
For petitioner: Raymond P. Wexler, William R. Welke, and Todd F. Maynes.
For respondent: James S. Stanis.
KORNER
KORNER
SUPPLEMENTAL MEMORANDUM OPINION
KORNER, Judge: The first opinion in this case was issued as T.C. Memo. 1991-568. In that opinion, the Court, inter alia, found and held that the placing of…
2Cases cited8 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Helvering v. GerhardtSupreme Court of the United States · 1938
- St. Louis Bank for Cooperatives v. United StatesUnited States Court of Claims · 1980
- Puget Sound Plywood, Inc. v. CommissionerUnited States Tax Court · 1965
- Illinois Grain Corp. v. CommissionerUnited States Tax Court · 1986
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