Legal Opinion
Framatome Connectors USA, Inc. v. Commissioner
United States Tax Court
Decided January 16, 2002No. 5030-98, 9160-99Unknown
1Opinion of the Court
118 T.C. No. 3
UNITED STATES TAX COURT FRAMATOME CONNECTORS USA, INC., PRESENTLY KNOWN AS FRAMATOME CONNECTORS USA HOLDING INC., AND SUBSIDIARIES, AND BURNDY CORPORATION PRESENTLY KNOWN AS FRAMATOME CONNECTORS USA INC. Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent FRAMATOME CONNECTORS USA, INC., AND SUBSIDIARIES, N.K.A. FRAMATOME CONNECTORS USA HOLDING INC., AND SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 5030-98, 9160-99. Filed January 16, 2002. Controlled Foreign Corporation Issue: In 1992, Burndy-US (B-US), a predecessor of Framatome…
2Cases cited45 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Higgins v. SmithSupreme Court of the United States · 1940
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- United States v. DavisSupreme Court of the United States · 1962
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