Zeeman Mfg. Co. v. Commissioner

ZEEMAN MANUFACTURING COMPANY, INC. AND SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Zeeman Mfg. Co. v. Commissioner

Docket No. 25078-95

United States Tax Court

T.C. Memo 1997-322; 1997 Tax Ct. Memo LEXIS 384; 74 T.C.M. (CCH) 101;

July 14, 1997, Filed

David D. Aughtry and Donald P. Lancaster, for petitioner.

Bonnie L. Cameron, for respondent.

WELLS

WELLS

MEMORANDUM OPINION

WELLS, Judge: The instant case is before the Court on respondent's motion pursuant to Rule 142(e) to shift the burden of proof to petitioner to the limited extent set forth in section 534(a)(2). 1

In the…