Legal Opinion

Altec Corp. v. Commissioner

United States Tax Court

Decided December 29, 1977No. Docket No. 6378-73Unpublished

1Opinion of the Court

ALTEC CORPORATION, Transferee of the Assets of LTL Corporation, Transferee of the Assets of ARC Liquidating Corporation, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Altec Corp. v. Commissioner

Docket No. 6378-73.

United States Tax Court

T.C. Memo 1977-438; 1977 Tax Ct. Memo LEXIS 1; 36 T.C.M. (CCH) 1795; T.C.M. (RIA) 770438;

December 29, 1977, Filed

William A. Cromartie,John L. Snyder,Frank P. VanderPloeg,Francis O. McDermott,Burton H. Litwin, and Douglas L. Barnes, for the petitioner.

Seymour I. Sherman, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON,…

2Cases cited54 opinions

  1. Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
  2. United States v. GilmoreSupreme Court of the United States · 1963
  3. Woodward v. CommissionerSupreme Court of the United States · 1970
  4. Commissioner v. HansenSupreme Court of the United States · 1959
  5. American Automobile Assn. v. United StatesSupreme Court of the United States · 1961

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