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Legal Opinion

TG Missouri Corporation f.k.a. TG (U.S.A.) Corporation, a Missouri Corporation v. Commissioner

United States Tax Court

Decided November 12, 2009No. 8333-06Unknown

1Opinion of the Court

133 T.C. No. 13

UNITED STATES TAX COURT TG MISSOURI CORPORATION f.k.a. TG (U.S.A.) CORPORATION, A MISSOURI CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 8333-06. Filed November 12, 2009. P develops and uses production molds to manufacture automotive parts for its customers. P contracts with third-party toolmakers to build the production molds that P does not construct. After a third-party toolmaker finishes constructing a production mold, P purchases the mold and incurs additional design and engineering costs to modify the mold so that it can be used to…

2Cases cited28 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
  3. Food & Drug Administration v. Brown & Williamson Tobacco Corp.Supreme Court of the United States · 2000
  4. United States v. JanisSupreme Court of the United States · 1976
  5. Gustafson v. Alloyd Co.Supreme Court of the United States · 1995

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