Legal Opinion
Alumax Inc. and Consolidated Subsidiaries v. Commissioner
United States Tax Court
Decided September 30, 1997No. 7779-95Unknown
1Opinion of the Court
109 T.C. No. 8
UNITED STATES TAX COURT ALUMAX INC. AND CONSOLIDATED SUBSIDIARIES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7779-95. Filed September 30, 1997. For certain years prior to the period at issue, petitioners, company A (A) and its subsidiaries (A group), were members of an affiliated group of corpora- tions within the meaning of sec. 1504(a)1 that had A as its common parent, which filed consolidated returns for those corporations. During that time, A had issued and outstanding two classes of stock, each of which pos- sessed 50 percent of the voting power…
2Cases cited49 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Welch v. HelveringSupreme Court of the United States · 1933
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Seymour Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1976
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