Legal Opinion
Intermet Corporation & Subsidiaries v. Commissioner
United States Tax Court
Decided October 2, 2001No. 8246-97Unknown
1Opinion of the Court
117 T.C. No. 13
UNITED STATES TAX COURT INTERMET CORPORATION & SUBSIDIARIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent* Docket No. 8246-97. Filed October 2, 2001. In Intermet Corp. & Subs. v. Commissioner,
209 F.3d 901
(6th Cir. 2000), revg. and remanding
111 T.C. 294
(1998), the Court of Appeals remanded this case to the Court to determine whether amounts that P paid to satisfy its State tax liabilities and interest on Federal and State tax liabilities, qualify as “specified liability losses” within the meaning of sec. 172(f)(1)(B), I.R.C. Held: P’s State tax liabilities and…
2Cases cited5 opinions
- Intermet Corporation & Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2000
- Sealy Corp. v. CommissionerUnited States Tax Court · 1996
- Host Marriott Corp. v. United StatesDistrict Court, D. Maryland · 2000
- Intermet Corp. v. Comm'rUnited States Tax Court · 2001
- Intermet Corp. & Subsidiaries v. CommissionerUnited States Tax Court · 1998