Legal Opinion
Plano Holding LLC v. Commissioner
United States Tax Court
Decided October 16, 2019No. 9169-17Unpublished
1Opinion of the Court
T.C. Memo. 2019-140
UNITED STATES TAX COURT PLANO HOLDING LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9169-17. Filed October 16, 2019. Donald A. Barnes, for petitioner. Thomas F. Harriman, Naseem Jehan Khan, and Michelle E. Marcove, for respondent. MEMORANDUM OPINION URDA, Judge: The Ontario Teachers’ Pension Plan Board (OTPP) is one of Canada’s largest institutional investors. In 2012 it caught whiff of a chance to acquire Plano Molding Co. (Plano), an Illinois plastics manufacturer. OTPP did so later that year for approximately $240 million, which resulted in…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Commissioner v. TellierSupreme Court of the United States · 1966
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
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