Legal Opinion

Nestle Holdings, Inc. v. Commissioner

United States Tax Court

Decided December 12, 2000No. 21562-90UnpublishedCited by 1 opinion

1Opinion of the Court

NESTLE HOLDINGS, INC., ON BEHALF OF ITSELF AND CONSOLIDATED SUBSIDIARIES, AND AS THE SUCCESSOR IN INTEREST TO NESTLE ENTERPRISES, INC. AND CONSOLIDATED SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Nestle Holdings, Inc. v. Commissioner

No. 21562-90

United States Tax Court

T.C. Memo 2000-374; 2000 Tax Ct. Memo LEXIS 442; 80 T.C.M. (CCH) 829; T.C.M. (RIA) 54148;

December 12, 2000, Filed

An appropriate order directing the parties to file revised computations will be issued.

APPENDIX: FLOWCHART SUMMARIZING LITIGATION

[Flowchart omitted]

Joseph R. Goeke, Thomas Kittle-Kamp, and…

2Cases cited8 opinions

  1. Teodore Dorotee Autera v. Manuel Dudley Robinson, Anthony C. Autera v. Manuel Dudley RobinsonCourt of Appeals for the D.C. Circuit · 1969
  2. Stamm International Corp. v. CommissionerUnited States Tax Court · 1988
  3. Saigh v. CommissionerUnited States Tax Court · 1956
  4. Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
  5. Amile A. And Parvane S. Korangy v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1990

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3Cited by1 opinion

  1. Shah v. CommissionerCourt of Appeals for the Seventh Circuit · 2015

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