Dover Corporation & Subsidiaries, Pathway Bellows, Inc. & Subsidiary, and Measurement Systems, Inc. v. Commissioner of Internal Revenue

Petitioners Dover Corp. & Subsidiaries and two corporate affiliates (collectively “Dover”) challenge decisions of the United States Tax Court, Howard A. Dawson, Jr., Judge, denying Dover’s motions to restrain the assessment or collection by the Internal Revenue Service (“IRS” or the “Commissioner”) of income tax liabilities in dispute for the years 1993-1995, and to compel the IRS to grant Dover income tax refunds with; respect to the years 1990 and 1991. We reject Dover’s challenges substantially for the reasons stated in the opinions of the tax court, see 74 T.C.M. (CCH) 204, 1997 WL 419948…