Legal Opinion

Ralphs Grocery Co. & Subsidiaries v. Comm'r

United States Tax Court

Decided January 27, 2011No. Docket Nos. 20364-06, 25969-06Unpublished

1Opinion of the Court

RALPHS GROCERY CO. & SUBSIDIARIES f.k.a. RALPHS SUPERMARKETS, INC., & SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; FRED MEYER, INC., & SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ralphs Grocery Co. & Subsidiaries v. Comm'r

Docket Nos. 20364-06, 25969-06

United States Tax Court

T.C. Memo 2011-25; 2011 Tax Ct. Memo LEXIS 15; 101 T.C.M. (CCH) 1087;

January 27, 2011, Filed

An order granting petitioners' motion and denying respondent's motion will be issued.

Roger J. Jones, Andrew R. Roberson, and Sarah S. Sandusky, for petitioners.

Alan M.…

2Cases cited15 opinions

  1. Northern Pacific Railway Co. v. BoydSupreme Court of the United States · 1913
  2. Pinellas Ice & Cold Storage Co. v. CommissionerSupreme Court of the United States · 1933
  3. Helvering v. Alabama Asphaltic Limestone Co.Supreme Court of the United States · 1942
  4. LeTulle v. ScofieldSupreme Court of the United States · 1940
  5. Helvering v. Minnesota Tea Co.Supreme Court of the United States · 1935

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