Legal Opinion
Inco Electroenergy Corp. v. Commissioner
United States Tax Court
Decided August 31, 1987No. Docket Nos. 29491-84; 934-86UnpublishedCited by 2 opinions
1Opinion of the Court
INCO ELECTROENERGY CORPORATION, SUCCESSOR IN INTEREST TO ESB INCORPORATED & CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; INCO ALLOYS INTERNATIONAL, INC. (FORMERLY HUNTINGTON ALLOYS, INC. AND FORMERLY INTERNATIONAL NICKEL COMPANY, INC.), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Inco Electroenergy Corp. v. Commissioner
Docket Nos. 29491-84; 934-86.
United States Tax Court
T.C. Memo 1987-437; 1987 Tax Ct. Memo LEXIS 434; 54 T.C.M. (CCH) 359; T.C.M. (RIA) 87437;
August 31, 1987.
Dennis I. Meyer, and C. David Swenson, for the petitioner.
Alan E.…
2Cases cited15 opinions
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Michaels v. CommissionerUnited States Tax Court · 1949
- VGS Corp. v. CommissionerUnited States Tax Court · 1977
- Farmers' & Merchants' Bank of Catlettsburg, KY. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932
- Sager Glove Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
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3Cited by2 opinions
- Jean Ronald Getty Karin Getty v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
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