Legal Opinion
Nestle Holdings v. Commissioner
United States Tax Court
Decided September 14, 1995No. Docket No. 21562-90UnpublishedCited by 20 opinions
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 v. Commissioner
Docket No. 21562-90.
United States Tax Court
T.C. Memo 1995-441; 1995 Tax Ct. Memo LEXIS 439; 70 T.C.M. (CCH) 682;
September 14, 1995, Filed
Decision will be entered under Rule 155.
Joel V. Williamson, Joseph R. Goeke, Daniel A. Dumezich, Roger J. Jones, Alexander Spitzer, Gary P. Kirschenbaum, David A. Hyman, David F. Abbott, Glenn A. Graff,…
2Cases cited78 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Higgins v. SmithSupreme Court of the United States · 1940
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. CartwrightSupreme Court of the United States · 1973
73 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Berger v. CommissionerUnited States Tax Court · 1996
- Framatome Connectors USA, Inc. v. Comm'rUnited States Tax Court · 2002
- Nestle Holdings, Inc. v. Commissioner Of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Rutter v. Comm'rUnited States Tax Court · 2017
- Gallade v. CommissionerUnited States Tax Court · 1996
15 more not listed; retrieve them via the Exa API.