Allied-Signal v. Commissioner

ALLIED-SIGNAL, INC., AS SUCCESSOR BY MERGER TO ALLIED CORPORATION (FORMERLY ALLIED CHEMICAL CORPORATION), Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Allied-Signal v. Commissioner

Docket Nos. 9662-89, 17584-89.

United States Tax Court

T.C. Memo 1992-204; 1992 Tax Ct. Memo LEXIS 241; 63 T.C.M. (CCH) 2672;

April 6, 1992, Filed

Decisions will be entered under Rule 155.

Richard G. Fishman, James G. Wells, Ronald A. Sinaikin, Mac Asbill, Jr., Padric K. J. O'Brien, and Jerome B. Libin, for petitioner.

Janet Engel Kidd, for respondent.

PARKER

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER,…