Legal Opinion
Sealy Corporation, and Subsidiaries, F.K.A. The Ohio Mattress Company and Subsidiaries v. Commissioner of Internal Revenue, Sealy Corporation, and Subsidiaries, F.K.A. The Ohio Mattress Company and Subsidiaries v. Commissioner of Internal Revenue, Sealy Corporation, and Subsidiaries, F.K.A. The Ohio Mattress Company and Subsidiaries v. Commissioner of Internal Revenue, the Ohio Mattress Company Licensing and Components Group and Subsidiaries v. Commissioner of Internal Revenue, Sealy Corporation, and Subsidiaries, F.K.A. The Ohio Mattress Company and Subsidiaries v. Commissioner of Internal Revenue, Sealy Mattress Co., and Subsidiaries, F.K.A. Ohio-Sealy Mattress Manufacturing Company and Subsidiaries v. Commissioner of Internal Revenue, the Ohio Mattress Company Licensing and Components Group and Subsidiaries, F.K.A., Sealy, Incorporated and Subsidiaries v. Commissioner of Internal Revenue, Sealy Mattress Co., and Subsidiaries, F.K.A. Ohio-Sealy Mattress Manufacturing Co. And Subsidiaries v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 26, 1999No. 98-70370PublishedCited by 2 opinions
1Opinion of the Court
171 F.3d 655
83 A.F.T.R.2d 99-1377, 99-1 USTC P 50,402,
99 Cal. Daily Op. Serv. 2200,
1999 Daily Journal D.A.R. 2897
SEALY CORPORATION, and Subsidiaries, F.K.A. the Ohio
Mattress Company and Subsidiaries, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
Sealy Corporation, and Subsidiaries, F.K.A. the Ohio
Mattress Company and Subsidiaries, Petitioner-Appellant,
v.
Commissioner of Internal Revenue, Respondent-Appellee.
Sealy Corporation, and Subsidiaries, F.K.A. THE Ohio
Mattress Company and Subsidiaries, Petitioner-Appellant,
v.
Commissioner of Internal Revenue,…
2Cases cited2 opinions
- Sealy Corp. v. CommissionerUnited States Tax Court · 1996
- Sealy Corp. v. CommissionerCourt of Appeals for the Ninth Circuit · 1999
3Cited by2 opinions
- Major Paint Company, Standard Brands Paint Company, Standard Brands Liquidating Creditor Trust, and Standard Brands Paint Co. v. United StatesCourt of Appeals for the Federal Circuit · 2003
- Standard Brands Liquidating Creditor Trust v. United StatesUnited States Court of Federal Claims · 2002